Motor Fuel Tax Refund Information for Retailers and Motor Fuel Non-Highway

Retail Dealer Refunds

If you buy motor fuel in bulk quantities and sell the motor fuel at retail, you will get a refund of 2% of the first 5½ cents per gallon of the motor fuel excise tax as compensation to cover losses for evaporation, shrinkage, and spillage. A licensed distributor of a type of motor fuel is not entitled to this refund on fuel for which the distributor holds a license.

Use Form MFR-21 Application for Refund Licensed Retail Dealer to claim refund. All claims must be filed within six months of the date of purchase of the motor fuel on which the refund is claimed. You must file separate claims for each retail location. Each retail location must have a valid Sales Tax number.

Agriculture Refunds

Every person who purchases gasoline in quantities of 25 gallons or more, when the gasoline is used in operating farm tractors and other equipment used in the production of agriculture crops on land owned or leased by such persons, shall be entitled to a refund of all of the taxes imposed on gasoline by paragraph (1) of subsection (a) of Code Section 48-9-3 except for 1 cent per gallon.

Use Form MFR-44 Application for Refund Non-Highway Clear Diesel/Gasoline to claim refund. All applications for refund must be filed within 18 months from the date of purchase of the gasoline on which the refund is claimed.

Agricultural Field Use Vehicle Refunds

Any tax paid on clear diesel fuel that is used exclusively in Agricultural Field Use Vehicles is eligible for reimbursement of up to 90% of the Georgia motor fuel excise tax.

Use Form MFR-44 Application for Refund Non-Highway Clear Diesel/Gasoline to claim refund.  The claim must be filed within one year of the placement of the tax paid clear diesel fuel into the propulsion tank(s) of the Agricultural Field Use Vehicle.

Refund of Tax Paid Clear Diesel Fuel Used Off-Highway

Every person who purchases clear tax paid diesel fuel in quantities greater than 25 gallons is eligible to file for a refund of the state excise tax when such tax paid clear diesel fuel is used for off-highway purposes.

Use Form MFR-44 Application for Refund Non-Highway Clear Diesel/Gasoline to claim refund. All claims for off-highway use of tax paid clear diesel fuel must be filed within 18 months of the date of purchase of the tax paid clear diesel fuel for which the refund is claimed. No interest shall be paid on the refund amount claimed.

Motor Fuel Excise Tax & Prepaid State Tax Refund

Use Form MFD-33 Licensed Distributor Application for Refund to claim a refund of motor fuel excise taxes and/or prepaid state taxes (4% state sales tax) on motor fuel purchases.

When a distributor/supplier/jobber purchases motor fuel and is charged the 4% prepaid state tax rate and those purchases are sold to state, counties and municipalities at the 3% prepaid state tax rate, use Form MFD-33 Licensed Distributor Application for Refund to claim a refund of the difference in the prepaid state tax rates.

In addition, the person claiming the refund must also provide Form MF-12 Waiver Of Sellers Rights For Refund from their supplier to claim the refund on these transactions.

Motor Carrier

Motor carriers who file their quarterly IFTA-100 tax returns may get a refund on any credits due by placing such refund amounts on Line 11 of the GA IFTA-100 tax return. The minimum amount to be claimed must be greater than $10. Over-purchase credits must be used or claimed for a refund by the motor carrier within 8 quarters from the time the credit was accrued.