Agricultural Tax Exemption

The Georgia Department of Revenue offers a sales tax exemption on the sale of electricity for the operation of irrigation systems used on farms crops. [O.C.G.A. 48-8-3(64)] Farmers must apply for the sales tax exemption by completing a State of Georgia Department of Revenue Sales & Tax Division Agricultural Certificate of Exemption and deliver it to Ocmulgee EMC. It is the responsibility of the farmer to notify Ocmulgee EMC of their eligibility. To receive a copy of the Agricultural Certificate of Exemption you may stop by our office and receive a copy or download one from the following web address: Agricultural Certificate of Exemption