2026 Suspension of Georgia Motor Fuel Taxes - FAQs
Due to global market volatility, Governor Brian P. Kemp declared a State of Emergency and issued Executive Order 09.28.26.01, suspending the collection of motor fuel excise tax beginning at 12:01 AM on September 29, 2026. On October 6, 2026, Governor Kemp issued Executive Order 10.06.26.01, extending the State of Emergency and motor fuel excise tax suspension through 11:59 PM on November 5, 2026 (the “Suspension Period”) and authorizing the Department of Revenue to waive penalties associated with the use of dyed diesel fuel on Georgia highways. The Governor’s executive orders also suspend state weight limits on commercial vehicles, further reducing transportation costs factored into everyday goods like those bought in grocery stores.
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What does the Executive Order do?
The Executive Order extends the suspension of state collection of motor fuel taxes through November 5, 2026. The collection of the motor fuel excise tax levied under Georgia Code Section 48-9-3 remains suspended during the Suspension Period. In addition, the collection of the tax required by Georgia Code Section 48-8-30 for locomotive fuel remains suspended for the effective dates of the Order. The Executive Order also authorizes the Department of Revenue to waive penalties associated with the selling, delivery, and consumption of dyed diesel fuel for highway use. Prepaid local sales tax has not been suspended.
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Why was this action taken?
Global market instability and ongoing petroleum supply disruptions have subjected Georgians to unpredictable price shocks, including volatile gasoline and diesel fuel prices. These disruptions can place additional financial pressure on Georgia families and small businesses. Under Governor Brian P. Kemp’s leadership, the state has taken proactive steps to help insulate Georgians from these impacts and support continued economic stability, including temporarily suspending the state motor fuel tax.
Read Governor Brian P. Kemp’s Executive Order 09.28.26.01 for more information.
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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.
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Does the Executive Order apply to all fuel types?
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.
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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.
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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.)
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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.
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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.
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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.
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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