2026 Suspension of Georgia Motor Fuel Taxes - FAQs

The Executive Order extends the suspension of state collection of motor fuel taxes through June 2, 2026. The collection of the motor fuel excise tax levied under Georgia Code Section 48-9-3 is suspended during the Suspension Period.  In addition, the collection of the tax required by Georgia Code Section 48-8-30 for locomotive fuel is also suspended for the effective dates of this Order. Prepaid local sales tax has not been suspended. 

 

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

Read Governor Brian P. Kemp’s Executive Order 05.15.26.02 for more information. 

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.

Motor fuels eligible for the suspension of tax under the Executive Order 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. Further, the Executive Order suspends the collection of the tax required by Georgia Code Section 48-8-30 upon the retail purchase, retail sale, rental, storage, use, or consumption of the fuel to a contract or common carrier regulated by the United States Surface Transportation Board for use exclusively in the operation of locomotives by such carrier. Prepaid local sales tax and other local taxes have not been suspended.

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

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.

Refunds should be requested via Georgia Tax Center.

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.

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

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