Documents: Publication

Petition for Membership

This publication explains the streamlined sales and use tax agreement petition for membership

Sales Tax Rates - Jet Fuel

Effective July 1, 2019, the state sales and use tax rate on jet fuel is 4%. O.C.G.A. § 48-8-3.5. The rates listed in the rate chart below include state sales and use tax plus any applicable local sales and uses taxes on jet fuel transactions.


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 Bulletins webpage.

State Tax Registration Application Instructions

This publication are instructions for the state tax registration.

Streamlined Sales & Use Tax Agreement

Adopted November 12, 2002 and amended through May 24, 2012.