Farmers looking to maintain their current sales tax exemptions on agricultural supplies in 2013 will have to apply for a new state certification before heading to their local supply store. Under new state tax rules passed this spring in House Bill 386, farmers must register with the Georgia Department of Agriculture in order to use current farmers’ sales tax exemptions. The same new law expands the range of products that are sales tax exempt for farmers. “The new G.A.T.E. ID card will provide a more streamlined process when making qualified purchases on items used on the farm,” said Bo Warren, director of business development with the Georgia Department of Agriculture. “Our department determines who is eligible to participate in the program while the Georgia Department of Revenue will determine what specific items are exempt under the program.” Under the new rules, retailers will no longer fill out the ST-A1 sales tax exemption forms when farmers buy their supplies. Instead, farmers will present a certificate of tax-exempt status that will be issued by the Department of Agriculture, and sales tax will not be charged. Farmers started registering their operations with the Department of Agriculture on Nov. 15. So far more than 5,000 have applied for their tax exemption certificates, Warren said. Producers can register by mail, by phone or online, but so far about 90 percent have applied through the department’s website.There are four primary areas in which producers may qualify. Farmers who make more than $2,500 from their fields each year qualify for the sales tax exemption, but so do many value-added producers and farm-related businesses. Those who perform $2,500 of some farm-related services are eligible, including people who maintain timberland or land that is kept in a conservation easement and farmers who have new orchards or other long-term crops that will one day produce $2,500 worth of produce in a year. “Once agricultural producers have registered with the Georgia Department of Agriculture and received their sales tax exemption certificate, doing business with multiple vendors or new vendors during the year will be simpler than in the past,” said Keith Kightlinger, an Extension economist and Georgia farm tax expert. “Instead of obtaining, completing and providing a Form ST-A1 to each vendor, the farmer or rancher will only have to present their state-issued certificate.” However, the new GATE program will also mean that the farmer or rancher will have to renew his or her sales tax exemption and pay a processing fee each year, Kightlinger noted. The new legislation expands the description of many sales tax exempt products, which will in many cases remove confusion over whether or not a specific product qualifies for the tax exemption, Kightlinger said. One area clarifies the definition of agricultural production inputs to specifically include “…ice or other refrigerants, including, but not limited to, nitrogen, carbon dioxide, ammonia and propylene glycol used in the processing for market or chilling of agricultural products.” Another section provides more specific information on the energy used in agriculture, listing propane, butane, natural gas, wood, wood products and wood byproducts as eligible energy sources and “…electricity or other fuel used in the drying, cooking or further processing of raw agricultural products, including, but not limited to, food processing of raw agricultural products.” A full list of the new definitions is available in sections 5-2 and 5-3 in the text of House Bill 386, which can be found here: www.legis.ga.gov/Legislation/en-US/display/20112012/HB/386. The public can review and comment on the current draft definitions until Dec. 20. The Georgia Department of Revenue will finalize the list of tax-exempt items before the New Year. Those seeking information on applying for tax-exempt status can visit the Department of Agriculture’s website at www.forms.agr.georgia.gov/GATE. Those wanting to comment on the tax-exempt list can visit http://etax.dor.ga.gov/inctax/proposed_regs/11-15-12__Notice_SUT_2012-011_Agriculture_Regulations.pdf.
Facebook Twitter Google+ Published on February 26, 2014 at 9:34 pm Contact Tyler: [email protected] For the first time this season, No. 2 Syracuse (5-0, 2-0 Atlantic Coast) trailed at the end of the first half. Then a successful comeback in the second frame produced a familiar result.Alyssa Murray and Katie Webster both netted hat tricks to help the Orange storm past No. 10 Boston College (3-1, 1-1) for a hard-fought 11-9 victory in Newton, Mass. With the win, Syracuse now sits in sole possession of first place in the ACC.“We rushed our shots early on, and some of our players lost a little confidence,” SU head coach Gary Gait said. “We came out in the second and responded.”AdvertisementThis is placeholder textThe game remained scoreless until Murray received a pass from Kayla Treanor and fired it past BC goalkeeper Emily Mata with 19:41 remaining in the first half.Mata, though, made five saves during the frame to help the Eagles jump in front. Mikaela Rix provided the offensive fireworks by firing three tallies past SU’s Kelsey Richardson to help build a 4-3 lead by the break.“It was extremely cold, and it played into BC’s style,” Gait said. “They slowed the ball and the game down.”But Syracuse was able to pick up the pace.Webster tied the game only 2:22 into the second half, and minutes later a four-goal spurt put the Orange ahead for good. Treanor began the run with her 17th goal of the year, and freshman Taylor Poplawski also raised her goal tally on the season to 12. Treanor added another score for her team-leading 18th goal.The Eagles stuck around and faced a manageable 10-8 deficit with only three minutes remaining. Then an empty-net goal by Gabby Jaquith dashed any hopes of overtime.The Orange will kick off a seven-game home stand Sunday at 1 p.m. against Towson, the team’s third consecutive ranked opponent.“Being on the road isn’t a bad thing at times,” Gait said, “but it will be good to be back home in the Dome.” Comments
Lakers practice early hoping to answer all questions Lakers, Clippers schedules set for first round of NBA playoffs While the trade deadline has passed, it’s unclear if the locker room has recovered. Several players spoke Saturday of playing without urgency or consistency, and with the pressure of needing to win to stay in the playoff race, it was hard for any of them to explain exactly why that’s missing.During All-Star weekend, Kyle Kuzma told reporters that he was sure the Lakers would be in the playoffs. After the game in New Orleans, he said “I don’t know” when asked if the loss made him question if the Lakers would indeed get there.“I just think that we got to be consistent,” he said. “We got to be consistent with everything, just consistent with our body language, our effort as a whole. We’re just not consistent.”Still, other Lakers didn’t quite buy that the sky is falling. Rajon Rondo acknowledged a lack of urgency and team buy-in, but noted that no one questioned that the Lakers had it after beating Houston at home to start the All-Star break.A few losses down the stretch will be inevitable. Rondo said the Lakers must withstand the criticism and doubt that accompanies them.“Everything is blown up when you lose,” he said. “When we won the game in Houston everything was fine, but obviously we’re going to lose probably one or two or three more games within this 23-game stretch so just try to keep an even-keel mentality – never too high and never too low.”Related Articles Trail Blazers beat Grizzlies in play-in, earn first-round series with the Lakers NEW ORLEANS — He’s talked about being “activated” and “kick starting something” in the last week. But for all the faith LeBron James has in himself to play more intensely for the final 23 games of the season, the Lakers’ star still seems to have some doubt.After Saturday’s loss in New Orleans, the 34-year-old vented some of his frustrations in a five-minute media session that captured his unrest with the Lakers’ current predicament. With the Lakers (29-30) still stuck in 10th place and losing ground against the Pelicans in the 128-115 defeat, the franchise is at risk of missing the playoffs for a sixth straight season. James might miss the playoffs for the first time since 2005.His response to the latest loss was to question, in roundabout fashion, the approach of others in the locker room who have yet to go to the playoffs.“When you’ve never been there or know what it takes to actually shoot for something like that, sometimes you’re afraid to get uncomfortable,” he said. “So you got to be comfortable with being uncomfortable. So I’m not saying that’s what we are as a whole. It kind of looks that way at times that sometimes we’re afraid to be uncomfortable and kind of get out of our comfort zone.” While James seemed low after the game, he also seemed to accept, to a certain degree, that some of the Lakers’ struggles were out of any one person’s control – even his own. He acknowledged that he knew turning the franchise around would be an uphill battle, and injuries and suspensions have made it harder.He hoped that Lonzo Ball’s return from a sprained ankle, which still might be some time away, would help the team return to the level of play they reached when they were 20-14 back in December. It might be that having reached that plateau already this season has deepened James’ frustration that it’s been so difficult to get back.“I knew it was going to be very challenging, just because of the experience the roster had at that point and time,” he said. “I knew it was going to be challenging from that sense, but I felt like we could still play better basketball. And we were doing that and obviously, it sucks that my injury happened and Zo’s injury happened and so many of our injuries happened.” Trail Blazers, Grizzlies advance to NBA play-in game; Suns, Spurs see playoff dreams dashed How athletes protesting the national anthem has evolved over 17 years Newsroom GuidelinesNews TipsContact UsReport an Error AD Quality Auto 360p 720p 1080p Top articles1/5READ MOREUCLA alum Kenny Clark signs four-year contract extension with PackersOn the floor, James’ contributions have been up to his high standard: He’s averaging a triple-double – 24.6 ppg, 10.4 apg, 10.4 rpg – during the eight games he’s played since returning from an injured groin. While he receives criticism at times for less intensity on the defensive end, he showed some surprising scrappiness against the Houston Rockets, including taking a late charge against James Harden.But James has also held unapologetically high standards for teammates, saying at the trade deadline, for example, that previous teams he had played on had found a way to play on past rumors and speculation that clouded players’ futures. James’ expectations have been molded by eight straight trips to the NBA Finals, and he has occasionally offered postgame comments that question whether the Lakers are ready to follow suit.When asked what it meant to be “uncomfortable,” James seemed to offer some advice for the players around him.“It’s like, basketball, is that the most important thing while we’re doing this?,” he said. “Is it the most important thing in your life at this time? … If you feel like you’re giving it all to the game then you can do other things. But if you feel like you’re not giving as much as you can, then you can’t focus on anything else.”The Lakers’ locker room has been particularly tense for about a month, since two things became public: That Pelicans star Anthony Davis wanted to be traded, and that the Lakers were interested in acquiring him.