Sales Tax Exemptions

Starting on January 1, 2013, two new Georgia sales tax exemptions will impact Jackson EMC members who do business in agriculture or manufacturing.

Agriculture

The Georgia Agricultural Tax Exemption (GATE) offers qualified agricultural producers a sales tax exemption on electricity separately metered and directly used in agriculture. Effective January 1, GATE replaces the Agricultural Certificate of Exemption (ST-A1) form.

Poultry farmers who had a previous exemption on file with JEMC will need to obtain a new certificate and submit it to Jackson EMC to continue to receive this exemption on their Jackson EMC bill, and a letter to that effect has been sent to all members who have a current ST-A1 form on file with our offices.

Applications for the exemption certificate will be accepted by the Georgia Department of Agriculture and can be completed online at https://forms.agr.georgia.gov/GATE/  or submitted to them by mail. The Georgia Department of Agriculture also anticipates applications will be available at local county Farm Bureau offices.

For you to be tax exempt on January 1, 2013, we will need your new tax exemption form by December 31, 2012.  You may email a PDF copy of your new exemption certificate to Lisa Whitmire at lwhitmire@jacksonemc.com, or mail the original certificate to:

Lisa Whitmire
Jackson EMC
P.O. Box 38
Jefferson, GA  30549

Manufacturing

For manufacturers, a four-year phase in of sales tax exemptions (excluding Education Local Option Sales Tax) begins in 2013, with an initial 25 percent reduction occurring next year, and increasing an additional 25 percent each year until all manufacturing activity is fully sales tax exempt (excluding ELOST) beginning in 2016. The use of electric energy which is necessary and integral to the manufacture of tangible personal property at a manufacturing plant in Georgia will be exempt from all sales and use taxation except for the ELOST.  This includes energy used directly or indirectly in a manufacturing facility.

To take advantage of this sales tax exemption, manufacturers must complete form ST-5M which is available from the Georgia Department of Revenue and can be downloaded here.     

For you to be tax exempt on January 1, 2013, we will need your new tax exemption form by December 31, 2012.  You may email a PDF copy of your new exemption certificate to Lisa Whitmire at lwhitmire@jacksonemc.com, or mail the original certificate to:

Lisa Whitmire
Jackson EMC
P.O. Box 38
Jefferson, GA  30549

Manufacturers who are Jackson EMC members, or those considering locating a new facility in Northeast Georgia, should contact a member of Jackson EMC’s Commercial/Industrial team for assistance.

Note: Jackson EMC cannot provide legal or tax advice. Please consult a tax professional if you have additional questions.