Rule 40-29-.01 - Definitions(1) "Agricultural product" - Items produced by agricultural operations.(2) "Agricultural operations" - Used synonymously with 'agricultural purposes' and means the following activities: raising, growing, harvesting, or storing of crops, including, but not limited to, soil preparation and crop production services such as plowing, fertilizing, seed bed preparation, planting, cultivating, and crop protecting services; feeding, breeding, or managing livestock, equine, or poultry; producing or storing feed for use in the production of livestock, including, but not limited to, cattle, calves, swine, hogs, goats, sheep, equine, and rabbits, or for use in the production of poultry, including, but not limited to, chickens, hens, ratites, and turkeys; producing plants, trees, fowl, equine, or other animals; producing aquacultural, horticultural, viticultural, silvicultural, grass sod, dairy, livestock, poultry, egg, and apiarian products; processing poultry; post-harvest services on crops with the intent of preparing them for market or further processing, including but not limited to crop cleaning, drying, shelling, fumigating, curing, sorting, grading, packing, ginning, canning, pickling, and cooling; slaughtering poultry and other animals; and manufacturing dairy products. Agricultural operations does NOT include constructing, installing, altering, repairing, dismantling, or demolishing real property structures or fixtures, including, but not limited to, grain bins, irrigation equipment, and fencing.(3) "Animal" - Synonymous with "livestock" and means living organisms that are commonly regarded as farm animals, organisms that produce tangible personal property for sale, or organisms that are processed, manufactured, or converted into articles of tangible personal property for sale. The term does not include living organisms that are commonly regarded as domestic pets or companion animals.(4) "Georgia Agriculture Tax Exemption (GATE) Certificate" - An agricultural sales and use tax exemption certificate issued by the Georgia Department of Agriculture that identifies its user as a qualified agriculture producer.(5) "Georgia Tax Exemption Advisory Board" - A board appointed by the Commissioner in accordance with the Official Code of Georgia, Title 48, Chapter 8, Section 3.3.(6) "Commissioner" - The Commissioner of the Georgia Department of Agriculture, or his designee.(7) "Department" - The Georgia Department of Agriculture.(8) "On Farm" - Where an agricultural product is produced or harvested.Ga. Comp. R. & Regs. R. 40-29-.01
O.C.G.A. § 48-8-3.3.
New Rule entitled "Definitions" adopted. F. Oct. 30, 2012; eff. Nov. 19, 2012.Amended: F. Sep. 4, 2013; eff. Sept. 24, 2013.Amended: F. Oct. 8, 2014; eff. Oct. 28, 2014.