MFT-2026-02 Suspension of Georgia Motor Fuel Taxes

Informational Bulletin: MFT-2026-02

Issue Date: May 19, 2026

Due to the continued impact of rising motor fuel prices, Governor Brian P. Kemp declared a State of Emergency and issued Executive Order 05.15.26.02, continuing the suspension on the collection of motor fuel excise tax from 12:00 AM on May 20, 2026 through 11:59 PM on June 2, 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. Further, the Executive Order also initiated a suspension of the collection of the tax required by Georgia Code Section 48-8-30 (i.e., 4% state sales and use tax) 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. This new limited sales and used tax suspension became effective upon the Governor’s signature of the Executive Order on May 15, 2026 and shall remain valid until 11:59 PM on June 2, 2026. Additionally, the suspension does not apply to any other 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.