Georgia Motor Fuel Tax Suspension
Governor Brian P. Kemp has extended the temporary suspension of the state’s excise tax on motor sales. All motor carriers who are licensed with the International Fuel Tax Association (IFTA) and traveling in Georgia are exempt from motor fuel tax from March 18, 2022 through December 11, 2022. This is due to the passing of Georgia House Bill 304 (2022), suspending the collection of motor fuel excise tax and the signing of Executive Order 10.03.22.02 by Governor Kemp extending the suspension of the collection of motor fuel excise tax through December 11, 2022.
Motor carriers will be able to purchase qualifying motor fuel tax-free and travel non-taxable miles in the state of Georgia during this suspension period. IFTA returns are still required to be filed for the quarters that include this tax-free period. Please ensure that all fuel purchases are reported on IFTA returns to accurately reflect your miles per gallon (MPG) for the suspension period. Reporting should include both tax-free and tax paid purchases. As of the effective suspension date of March 18, 2022 through December 11, 2022, all miles traveled in the state of Georgia should be reported as non-IFTA miles.
On the IFTA return, all filers should report all miles traveled and fuel gallons purchased in Georgia for the suspension period as non-taxable miles and non-taxable gallons. Please use the following instructions for reporting activity from 3/18/2022 through 12/11/2022:
• Report all miles traveled in Georgia during suspension period in Total Miles
• Exclude all miles traveled in Georgia during suspension period in Total Taxable Miles
• Report tax-free fuel gallons purchased in Georgia in Total Gallons
• Exclude tax-free fuel gallons purchased in Georgia in Tax-Paid Gallons
It is important for all motor carriers to maintain all mileage and fuel records during this suspension period to support filed IFTA returns.
For additional questions and information, please email the Motor Fuel Unit at firstname.lastname@example.org or contact us at 1-877-423-6711.