Transportation Services Tax

On this page find information on Transportation Services Tax. On April 1, 2020, House Bill 105 passed to establish the Transportation Services Tax. The Transportation Services Tax went into effect as of August 5th, 2020 and it is a 50¢ excise tax on for-hire ground transport trips and a 25¢ excise tax on shared for-hire ground transport trips.

For-hire ground transport service providers (limousine carrier, ride share network service, taxi service, or transportation referral service) are required to collect the Transportation Services Tax.

A vehicle driver is not required to collect the tax unless the driver is a for-hire ground transport service provider or is collecting the tax as an agent for a for-hire ground transport service provider.

Commercial truck drivers are NOT REQUIRED to register or collect the transportation services tax.

Information on Transportation Services Tax

FET-2020-01 Transportation Services Tax Bulletin (revised 9/23/20)

Transportation Services Tax Rates (effective on 4/1/2024)

Relevant Information: Transportation Services Tax

Link	Description
Sales Tax Rule 560-13-3-.01 Transportation Services Tax	Regulation
Import Template - Transportation Services Tax Quarterly Report	Transportation services tax quarterly report import template for Georgia Tax Center. Note: The quarterly report is for the following tax periods only: March, June, September, and December.
How to Register for a Transportation Services Tax Account	GTC Help document
How to File a Transportation Services Tax Return (Instructional Guide)	GTC Help document
How to File a Transportation Services Tax Return with a Quarterly Report (Instr…	GTC Help document
Annual Rates - Transportation Services Tax Bulletin	The Department is required to adjust the rate of the transportation services tax to reflect the effect of annual inflation or deflation for the cost of living that consumers in this state experienced on average during the immediately preceding calendar year.