Sales and Use Tax Exemption(House Bill 386/Senate Bill 332)

Qualified agricultural producers and manufacturers may be eligible for an exemption from sales and use tax as a result of House Bill (HB) 386 and Senate Bill (SB) 332. The laws become effective Jan. 1, 2013.

Sales and Use Tax Process

Agricultural producers

  1. Apply to the Commissioner of Agriculture for a tax exemption certificate. The GATE (Georgia Agriculture Tax Exemption) forms for the Georgia Department of Agriculture can be found on their website. You can also contact the Georgia Department of Agriculture at 1-(855)-FARM TAX or 1-(855) 327-6829.
  2. Upon receipt of the exemption certificate from the Commissioner of Agriculture, send to Georgia Power a copy of the GATE certificate along with the account numbers, service addresses, and meter numbers for energy that qualifies for this exemption.

 

Manufacturers

  1. Complete a certification of exemption (ST-5M form and the ST-5M addendum) available on the Georgia Department of Revenue’s website. The addendum will ask for the service addresses and account numbers you have certified that qualify for the exemption.
  2. Send both the ST-5M form and the ST-5M addendum to Georgia Power via the contact information listed below. Please note that the appropriate excise tax, if adopted by the county or city of your facility, will be collected.



Please note that this new law replaces and updates all prior sales tax exemptions for manufacturers and agricultural producers. All customers that qualify, regardless of whether you also hold a “Direct Pay Permit”, must provide a Sales and Use Tax Certificate of Exemption Form (ST-5M and ST-5M addendum) or GATE certificate to Georgia Power so we can update your account to reflect your correct sales and use tax status.

Submit exemption documents to Georgia Power
All exemption documents may be submitted via an e-mailed PDF, mail or fax to:

E-mail: HB386@southernco.com (preferred method)

Mail: Georgia Power Company
241 Ralph McGill Blvd
HB 386 Exemption
Bin #10120
Atlanta, GA 30308

Fax: 404-506-6632

Agricultural producers and manufacturers interested in the exemption should contact the Georgia Department of Agriculture at 1-(855)-FARM TAX or 1-(855) 327-6829, the Georgia Department of Revenue at 1-877-423-6711 or their tax advisor to determine whether they are eligible for a tax exemption. The process outlined above is based on proposed regulations published by the Department of Revenue and could change once final rules are approved.

Once you have completed these steps, your exemption will begin on your next billing statement after we receive your certificate, but no sooner than January 1, 2013.

  • Listen to the Webinar

    Click here to listen to a webinar of the Sales and Use Tax Exemption for qualified agriculture and manufacturer customers that goes into effect Jan. 1, 2013.

    Click here to download a printable version of the presentation.