2026 International Fuel Tax Association (IFTA) Return Filing Guidance

Georgia Motor Fuel Tax: Suspension of Georgia Motor Fuel Taxes

Effective Date: March 20, 2026

Governor Brian P. Kemp has signed a 60-day suspension of the state’s excise tax on motor fuel sales into law. All motor carriers who are licensed with the International Fuel Tax Association (IFTA) and traveling in Georgia are exempt from motor fuel excise tax from March 20, 2026, at 11:00 a.m., through May 19, 2026, at 11:59 p.m. This is due to the passage of HB 1199 by the Georgia General Assembly.

Motor carriers will be able to purchase qualifying motor fuel tax-free and travel non-taxable miles in the State of Georgia during this suspension period. IFTA returns are still required to be filed for the quarters that include this tax-free period. Please ensure that all fuel purchases are reported on IFTA returns to accurately reflect your miles per gallon (MPG) for the suspension period. Reporting should include both tax-free and tax-paid purchases. As of the effective suspension date of March 20, 2026, through May 19, 2026, all miles traveled in the State of Georgia should be reported as non-IFTA miles.

On the IFTA return, all filers should report all miles traveled and fuel gallons purchased in Georgia for the suspension period as non-taxable miles and non-taxable gallons. Please use the following instructions for reporting activity from 3/20/2026 through 5/19/2026:

• Report all miles traveled in Georgia during suspension period in Total Miles
• Exclude all miles traveled in Georgia during suspension period in Total Taxable Miles
• Report tax-free fuel gallons purchased in Georgia in Total Gallons
• Exclude tax-free fuel gallons purchased in Georgia in Tax-Paid Gallons

It is important for all motor carriers to maintain all mileage and fuel records during this suspension period to support filed IFTA returns. 

For additional questions and information, please email the Motor Fuel Unit at [email protected] or contact us at 1-877-423-6711.