MFT-2026-03 Suspension of Georgia Motor Fuel Taxes

Informational Bulletin: MFT-2026-03

Issue Date: September 29, 2026

Due to continued volatility in global markets and petroleum supply disruptions, Governor Brian P. Kemp declared a State of Emergency and issued an Executive Order suspending the collection of motor fuel excise tax from 12:01 a.m. on September 29, 2026, through 11:59 p.m. on October 29, 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 Executive Order also suspends the collection of the tax required by O.C.G.A. § 48-8-30 (i.e., the 4% state sales and use tax) on the retail purchase, retail sale, rental, storage, use, or consumption of fuel sold 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 limited sales and use tax suspension is effective for the duration of the Suspension Period. The suspension does not apply to any other local sales or use taxes, including prepaid local tax. EO 09.28.26.01

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 will issue additional guidance on its website regarding how sales made during the Suspension Period should be reported on applicable 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.