2022 Suspension of Georgia Motor Fuel Taxes - FAQs

On March 18, 2022, Governor Kemp signed House Bill (HB) 304 suspending the collection of motor fuel excise tax from 5:00 PM on March 18, 2022 through 11:59 PM on May 31, 2022 (the “Suspension Period”). 

Download this pdf file. Read the Georgia Motor Fuel Tax Informational Bulletin MFT-2022-01

Download this pdf file. 2022 International Fuel Tax Association (IFTA) Return Filing Guidance

  • What does HB 304 do?

    HB 304 suspends state collections of motor fuel taxes through May 31, 2022.  The collection of the motor fuel excise tax levied under O.C.G.A. § 48-9-3 is suspended during the Suspension Period.   Prepaid local sales tax has not been suspended.

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  • Does HB 304 suspend any other state or local Georgia taxes on motor fuel?

    No. HB 304 does not suspend any other state taxes or taxes charged by any local government.

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  • When will HB 304 be effective? How long will it be suspended?

    HB 304 is effective as of 5:00 PM on March 18, 2022 and will be effective through May 31, 2022.  The bill became effective upon the signature of Governor Kemp.

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  • Why is this action being taken?

    Due to the conflict in Ukraine, the average price of a gallon of gas has increased from $2.59 to $4.06 since March 2021. This 56% increase is adversely impacting Georgia taxpayers.  Under the leadership of Governor Kemp and the General Assembly, the state of Georgia is proactively working to ease the burden Georgia taxpayers are feeling at the pump.

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  • Does HB 304 apply to all fuel types?

    Motor fuels eligible for the suspension of tax under HB 304 include all fuels subject to Georgia motor fuel excise tax imposed under O.C.G.A. § 48-9-3, including, but not limited to, gasoline, clear diesel, aviation gasoline, liquid propane gas, gasohol, ethanol, liquified natural gas, and compressed natural gas.  Motor fuels sold for off-highway use, such as jet fuel and dyed diesel, are generally not subject to Georgia motor fuel excise tax.

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  • How is the motor fuel tax calculated?

    The excise tax is determined annually by a formula set forth in Georgia law, based on average miles per gallon of Georgia-registered vehicles, as adjusted for annual changes in fuel efficiency and the Consumer Price Index. This tax is collected at the distributor level and passed on to consumers.

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  • Are distributors required to remit the excise tax on motor fuel sold during the Suspension Period?

    No. Distributors should not remit Georgia motor fuel excise tax on motor fuels sold during the Suspension Period.

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  • How should I report fuel sold to non-licensed purchasers on the Motor Fuel Distributor Return for the March-May 2022 period?

    These sales should be reported on the Motor Fuel Distributor Return in the Georgia Tax Center (GTC) portal.  The fuel sold during the Suspension Period should be reported as explained below. No tax will be remitted for this fuel.  The fuel sold outside of the Suspension Period should be reported as taxable fuel as usual.  (Please note: Motor fuels sold for off-highway use, such as jet fuel and dyed diesel, are generally not subject to Georgia motor fuel excise tax.) 

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  • How should I report fuel sold during the Suspension Period?

    All fuel transactions occurring during the Suspension Period that are ordinarily taxable should be reported on both the Schedule of Receipts and Schedule of Disbursements worksheets: Schedule 1 (Gallons received in GA Tax Paid) and Schedule 13 (Tax Paid Fuel Exported). On the Schedule of Receipts worksheet, the “Gal received in GA-Tax Paid” option should be selected under Schedule Type. On the Schedule of Disbursements worksheet, the “Tax-paid fuel exported” option should be selected under Schedule Type. The amounts reported on both schedules should be the same.  The amount from the Schedule of Receipts worksheet should be reported on Line 4 of the Gallons worksheet. The amount from the Schedule of Disbursements should be reported on Line 12 of the Gallons worksheet.

    Download this pdf file. See examples of where these items are located in the return template.

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  • I remitted Georgia motor fuel excise tax on motor fuels sold during the Suspension Period. How can I request a refund for the tax paid?

    Refunds should be requested via Georgia Tax Center.

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  • I am a Georgia importer who purchased fuel from another state during the Suspension Period. I believe the other state has mistakenly charged origin state taxes on transactions. How do I handle this?

    If you believe you have been erroneously assessed another state’s tax, you should contact the appropriate state taxing authority to inquire on your eligibility for a refund.

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  • Where can I find information on price-gouging?
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