Dear editor:

A few days ago I submitted a letter for this column in which I discussed the unfair and unequal manner in which local and state tax laws related to sales tax and property tax are applied. The Colquitt County Farm Bureau took exception to my example of a pickup truck being purchased with a GATE card and therefore not paying the sales tax. An official there said I had mischaracterized the exemption. Now mind you, the official didn’t say this in a letter to the editor, but got an Observer staff writer to use the complaint in a front-page, feature article. You see, the underdog never gets top billing.

In my example, I did not say, nor did I imply, that anyone in Colquitt County had ever purchased a pickup using the card. Pickups are so commonplace here that I figured everyone could relate to the example. I do not believe any GATE cardholder here has ever misused the card. But in a separate letter to me from the Board of Directors of the CCFB they said, ”There are always some that abuse the privilege, but businesses are well aware of these regulations as well, and hopefully, abuse is at a minimum”. A small article in the observer recently said the state had begun or was about to begin an investigation in misuse and abuse in the GATE program.

Could a pickup be an exempt item? Look at the Exempt and Not Exempt lists published in the paper. One item on the not exempt list is, “Any motorized vehicle designed for on road use.” One item on the exempt list is, “ATV’s and off road vehicles used for farm, ag processing, and ag service purposes.”

About half the pickups I see have factory decals which say FX4 OFF ROAD, or 4X4 OFF ROAD, or just 4X4. These four wheel drive trucks usually have the biggest engines, often diesel, and tires with tread designed for wet and or soft conditions. I have even seen some with an electric winch mounted on the front. Could that vehicle be used for ag service purposes? And even better than an ATV? In an academic style debate, I would argue for exempt status.

Enough about my example. It was just one brush stroke in painting the big picture of unfair taxes.

My letter from the CCFB also said, “We think you will find that you were incorrect in regards to who can apply for the GATE card —-”. Now my letter to the editor said, “Anyone involved in agriculture or who work in support of agriculture qualifies for the card.” In the Ga. Dept. of Ag. Rules for who can use the GATE card, rule 40-29-.02 (3) (b) says, “The person or entity is in the business of performing agricultural operations and has provided $2,500.00 of such services during the year”.

Rule 40-29-.02(4) says, “The person or entity seeking a GATE– Certificate may be regarded as an agriculture producer under one or more of following NAICS codes:” and it goes on to list fifty-six (56) categories! The list includes the usual cotton, corn, peanuts and vegetables. But also includes chicken production, alligator, horses, logging, poultry processing, timber, and farm management services, to name a few. So GATE card use is even more widespread than I indicated.

   It is interesting that the CCFB did not disagree with my statements on property taxes. Their letter to me also said, “If you are going to address agricultural issues, please research your topic and get the accurate information”. Thank you, I pulled up and printed all the GATE rules and information off the internet four years ago.    I don’t know a lot, but I read a lot – and I read well. I sure hope I never get another letter like I got. I couldn’t get to sleep until 8:30 or 9:00 o’clock that night. And at my age, I need my sleep.       

 Bruce Leigh  

Moultrie