Sales Tax Exemption

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Sales tax exemptions can 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. The program is offered by the Georgia Department of Agriculture.

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 or submitted to them by mail. Farm Bureau offices in local counties also offer applications.

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, sales tax exemptions began in 2013. 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 (Education Local Option Sales Tax). 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.

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 Jackson EMC Business Development manager for assistance.

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