Georgia Beekeeping
Tax Exemptions
GATE Program + CUVA
✅ Apiculture Explicitly Listed (NAICS 11291)
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🐝 Overview
Georgia has a two-part pathway: GATE (Georgia Agriculture Tax Exemption) for sales tax benefits, and CUVA (Conservation Use Valuation Assessment) for property tax reduction.
Explicit Recognition: NAICS 11291 "Apiculture" is explicitly listed in Georgia's GATE program (Rule 40-29).
📋 GATE Requirements (Sales Tax)
- Income: $2,500-5,000/year from agricultural products
- Fee: $150 for 3-year GATE certificate
- Apply: agr.georgia.gov
📋 Property Tax (CUVA)
- History: 5-year agricultural use history typically required
- Covenant: 10-year binding covenant with rollback penalties
- Deadline: January 1 - March 1 annually
⚖️ Legal Reference
GA Rule 40-29 — Lists NAICS 11291 (Apiculture) as qualifying agricultural operation.
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