MFT-2026-001 Suspension of Georgia Motor Fuel Taxes

Informational Bulletin: MFT-2026-01

Issue Date: March 20, 2026

Due to the impact of rising motor fuel prices, the General Assembly passed H.B. 1199. On March 20, 2026, Governor Brian P. Kemp signed the bill into law, suspending the collection of motor fuel excise tax from 11:00 AM on March 20, 2026 through 11:59 PM on May 19, 2026 (the “Suspension Period”). The suspension applies to Georgia motor fuel excise tax imposed under O.C.G.A. § 48-9-3 on the fuels listed below. The suspension does not apply to any local sales or use taxes (including prepaid local tax).

Motor fuels eligible for the suspension of motor fuel excise tax 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, liquefied natural gas, and compressed natural gas. Motor fuels sold for off-highway use, such as jet fuel and dyed diesel, are generally not subject to Georgia motor fuel excise tax.

Distributors should not remit Georgia motor fuel excise tax on motor fuels sold during the Suspension Period. The Department has issued additional guidance on its website regarding how such sales should be reported on March through May motor fuel returns.

For more information: Contact Taxpayer Services at [email protected] or at 1-877-423-6711 between 8:00 a.m. and 5:00 p.m., Monday through Friday, excluding holidays.