Sales Tax Exemption

Agricultural Customers

In April 2012, Governor Nathan Deal signed House Bill (HB) 386 into law. Under this new law, customers that meet the definition of qualified agricultural producers are eligible for an exemption from sales and use tax on energy used in agriculture. The law became effective January 1, 2013 and can be found at Section 5-3 (Page 38) of the Bill at the following web address:

HB 386 - http://www1.legis.ga.gov/legis/2011_12/sum/hb386.htm 

Note. This new law replaced any prior agricultural exemption laws.

To qualify for the new tax exemption, you must first apply to the Department of Agriculture for a tax exemption certificate - GATE (Georgia Agricultural Tax Exemption).  The Georgia Department of Agriculture can be reached at 1-855-FARM-TAX (http://agr.georgia.gov). 

The Crisp County Power Commission must receive a copy of the GATE certificate provided to you by the Department of Agriculture along with a signed listing of your Power Commission account numbers and service addresses for energy that qualifies for this exemption. Exemption documents may be submitted in the following manners:

  • E-mail:  Donna Sheppard
  • Mail:  Crisp County Power Commission, PO Box 1218, Cordele, GA 31010
  • Fax:  229-273-3824

Or, you may bring them by our Business Office at 202 S 7th Street in Cordele.

GATE certificates expire on December 31st and must be renewed annually.  Therefore, if you have previously received a GATE certificate then you must re-apply for the following calendar year.

The Crisp County Power Commission does not provide tax or legal advice. You should contact the Georgia Department of Agriculture to determine whether you are eligible for this tax exemption.   If you qualify, your exemption will begin on your next billing statement after we receive your certificate and your signed listing of eligible Power Commission account numbers and service addresses.

If you have questions or if we may be of any assistance please call our Customer Service Department at 229-273-3811.

 

Industrial Customers

In April 2012, Governor Nathan Deal signed House Bill (HB) 386 into law. Under this new law, manufacturing customers that meet the requirements of the new law are eligible for a partial exemption from sales and use tax on energy used in manufacturing.  The law became effective January 1, 2013 and can be found at Section 5-2 (Page 32) of the Bill at the following web address:

HB 386 - http://www1.legis.ga.gov/legis/2011_12/sum/hb386.htm 

Note. This new law replaces and updates all prior sales tax exemptions for manufacturers.

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) to the Crisp County Power Commission along with a signed listing of your Power Commission account numbers and service addresses for energy that qualifies for this exemption.  Sales and Use Tax exemption forms are available on the Georgia Department of Revenue’s website (https://etax.dor.ga.gov/salestax/st3forms/st3_indx.aspx).

Exemption documents may be submitted in the following manners:

  • E-mail:  Donna Sheppard
  • Mail:  Crisp County Power Commission, PO Box 1218, Cordele, GA 31010
  • Fax:  229-273-3824

Or, you may bring them by our Business Office at 202 S 7th Street in Cordele.

The Crisp County Power Commission does not provide tax or legal advice.  You should contact the Georgia Department of Revenue at 1-877-423-6711 (https://etax.dor.ga.gov ) to determine whether you are eligible for this tax exemption.  If you qualify, your exemption will begin on your next billing statement after we receive your certificate and your signed listing of eligible Power Commission account numbers and service addresses.

If you have questions or if we may be of any assistance please call our Customer Service Department at 229-273-3811.