Georgia Code
Part 1 - General Provisions
§ 48-8-3.3. Exemptions for Agricultural Operations; Establishment of Georgia Agricultural Trust Fund; Audits; Annual Report

(2.1) “Agricultural products” means items produced by agricultural operations. Agricultural products are considered grown in this state if such products are grown, produced, or processed in this state, whether or not such products are composed of constituent products grown or produced outside this state.
(3.1) “Animal” shall be 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.
If an applicant does not file any of the forms provided for in this subsection but claims eligibility for the exemption certificate pursuant to the criteria specified in paragraph (5) of subsection (a) of this Code section, the applicant shall provide to the Commissioner of Agriculture any documentation, tax returns, forms, or sales receipts required by the Commissioner of Agriculture and the commissioner, in his or her discretion, shall determine if the applicant has met such eligibility requirements in determining whether to issue or deny the issuance of the certificate.
History. Code 1981, § 48-8-3.3 , enacted by Ga. L. 2012, p. 257, § 5-3/HB 386; Ga. L. 2013, p. 7, § 5/HB 266; Ga. L. 2014, p. 288, § 1/HB 983; Ga. L. 2016, p. 429, § 1/HB 822; Ga. L. 2018, p. 338, § 1/HB 886; Ga. L. 2021, p. 761, § 16/HB 511; Ga. L. 2022, p. 352, § 48/HB 1428.
The 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, redesignated the provisions of paragraph (d)(5) as paragraph (e)(5).
Editor’s notes.
Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.” This Act became effective January 1, 2013.
Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.” This Act became effective January 1, 2013.
Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability.
Ga. L. 2014, p. 288, § 3/HB 983, not codified by the General Assembly, provides that: “This Act shall become effective on January 1, 2015, and shall be applicable to all taxable years beginning on or after January 1, 2015.”
Law reviews.
For article on the 2012 enactment of this Code section, see 29 Georgia St. U.L. Rev. 112 (2012).

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