Certain local sales and use taxes, collectively known as "prepaid local tax," must be remitted by duly licensed distributors on all sales of motor fuel for highway use to any purchaser not duly licensed as a Georgia distributor of that fuel type. Prepaid local tax is based on the average retail sales prices of motor fuel, which change every year on January 1 and July 1. Refer to Calculating Tax on Motor Fuel for the current average retail sales prices of motor fuel.