Sales Tax Rates - Prepaid Local Tax (Motor Fuel for Highway Use)

Certain local sales and use taxes, collectively known as "prepaid local tax," must be remitted by duly licensed distributors on all sales of motor fuel for highway use to any purchaser not duly licensed as a Georgia distributor of that fuel type. Prepaid local tax is based on the average retail sales prices of motor fuel, which change every year on January 1 and July 1. The average retail sales prices of motor fuel are published in the "Prepaid Local Tax on Motor Fuel Sales" sales tax bulletin on the Motor Fuel Policy Bulletins webpage.