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. Review 2026 Motor Fuel Tax Bulletin.

Does HB 1199 apply to all fuel types?

Motor fuels that were eligible for the suspension of the tax under HB 1199 included 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.

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

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

How should I report fuel sold to non-licensed purchasers on the Motor Fuel Distributor Return for the March 2026-May 2026 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.)

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.

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.

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.

Why was this action taken?

Due to rising fuel prices, the average price of a gallon of gas has significantly increased between January 2026 and March 2026. This increase adversely impacted Georgia taxpayers. Under the leadership of Governor Kemp and the General Assembly, the state of Georgia proactively worked to ease the burden Georgia taxpayers were feeling at the pump.

Where can I find information on price-gouging?

To report a complaint: https://consumer.georgia.gov/Is it price gouging? https://consumered.georgia.gov/ask-ed/2020-04-01/price-gougingMore on gas prices: https://consumer.georgia.gov/consumer-topics/gasoline-prices

MFT-2026-01 Suspension of Georgia Motor Fuel TaxesGeorgia IFTA Return Filing Guidance for Motor Fuel Tax Suspension - 2026

2026 Suspension of Georgia Motor Fuel Taxes - FAQs

On March 20, 2026, Governor Kemp signed House Bill (HB) 1199 into law, suspending the collection of motor fuel excise tax from 11:00 AM on March 20, 2026 through 11:59 PM on May 19, 2026 (the “Suspension Period”). The suspension applies to Georgia motor fuel excise tax imposed under O.C.G.A. § 48-9-3 on the fuels listed below. The suspension does not apply to any local sales or use taxes (including prepaid local tax).

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. Review 2026 Motor Fuel Tax Bulletin.
Does HB 1199 apply to all fuel types?

Motor fuels that were eligible for the suspension of the tax under HB 1199 included 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.
Are distributors required to remit the excise tax on motor fuel sold during the Suspension Period?

No. Distributors should not have remitted the Georgia motor fuel excise tax on motor fuels sold during the Suspension Period.
How should I report fuel sold to non-licensed purchasers on the Motor Fuel Distributor Return for the March 2026-May 2026 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.)
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.
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.
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.
Why was this action taken?

Due to rising fuel prices, the average price of a gallon of gas has significantly increased between January 2026 and March 2026. This increase adversely impacted Georgia taxpayers. Under the leadership of Governor Kemp and the General Assembly, the state of Georgia proactively worked to ease the burden Georgia taxpayers were feeling at the pump.
Where can I find information on price-gouging?

To report a complaint: https://consumer.georgia.gov/
Is it price gouging? https://consumered.georgia.gov/ask-ed/2020-04-01/price-gouging
More on gas prices: https://consumer.georgia.gov/consumer-topics/gasoline-prices
Related Information

MFT-2026-01 Suspension of Georgia Motor Fuel Taxes
Georgia IFTA Return Filing Guidance for Motor Fuel Tax Suspension - 2026