HB652: HB652 Motor fuel tax; electricity delivered by certain electric vehicle charging stations; provide exception

In 2023 Georgia passed a law setting up how the state would regulate and tax electricity delivered by electric vehicle charging stations as a motor fuel. HB 652 delays part of that law: the sections giving the Department of Agriculture regulatory authority and setting up the revenue and taxation rules now take effect January 1, 2027 instead of an earlier date. The bill also creates a new category called 'exempt special fuel,' defined as electricity dispensed from a charging station that was already operating as of January 1, 2025, owned by a nonprofit with 501(c)(3) tax status, that gives away the electricity for free, and that sits on a federal interstate right of way. Sales and use of this exempt fuel are excluded from state sales tax and from motor fuel excise tax. The overall bill takes effect January 1, 2027, except the section delaying the earlier law's start date, which took effect once the Governor signed it.

• Delays the effective date of the 2023 law's Department of Agriculture regulatory rules and revenue/taxation rules for EV charging electricity to January 1, 2027.
• Creates a new tax category called 'exempt special fuel' for electricity given away for free at certain nonprofit-run charging stations on federal interstate rights of way that were operating before January 1, 2025.
• Exempts sales or use of this exempt special fuel from Georgia's state sales and use tax (O.C.G.A. § 48-8-3).
• Exempts exempt special fuel from the state motor fuel excise tax, including for fuels not commonly sold by the gallon (O.C.G.A. § 48-9-3).
• Revises the rules for when fuel sold from electric vehicle charging stations is exempt from motor fuel and road taxes, adding exempt special fuel as a new exception category.

The change affects the Department of Agriculture and Department of Revenue, motor fuel distributors, electric vehicle charging station operators, and specifically nonprofit organizations that run free EV charging stations on federal interstate rights of way that predate January 1, 2025.

By pushing the effective date back and adding a narrow exemption, the bill gives regulators and the small number of qualifying nonprofit charging stations more time and tax relief before Georgia's new EV electricity tax and regulatory framework fully applies statewide.

• Section 1 revises the underlying 2023 law so its Department of Agriculture and revenue/taxation provisions now take effect January 1, 2027.
• Section 2 adds a new sales tax exemption in O.C.G.A. § 48-8-3 for sale or use of exempt special fuel.
• Section 4 defines 'exempt special fuel' in O.C.G.A. § 48-9-2 as electricity from a pre-2025 nonprofit-run charging station on a federal interstate right of way that charges no fee.
• Section 5 amends O.C.G.A. § 48-9-3 so no motor fuel excise tax is imposed on exempt special fuel and updates rules on when charging station fuel sales are exempt from road taxes.
• Section 6 sets the overall effective date of January 1, 2027, except Section 1, which took effect immediately upon the Governor's approval.
• Section 7 repeals any conflicting laws.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 188
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-10House Sent to Governor (House)
5. 2025-04-04House Agreed Senate Amend or Sub (House)
6. 2025-04-04Senate Passed/Adopted By Substitute (Senate)
7. 2025-04-04Senate Third Read (Senate)
8. 2025-04-04Senate Taken from Table (Senate)

• Todd Jones (R, HD-025)Primary sponsor
• Rick Jasperse (R, HD-011)
• Vance Smith (R, HD-138)
• Scott Holcomb (D, HD-101)
• Scott Hilton (R, HD-048)
• Randy Robertson (R, SD-029)

1. PassedHouse voteMarch 6, 2025

   167 yea, 4 nay (6 not voting, 3 absent)

   Passage: House Vote #251

2. PassedSenate voteApril 2, 2025

   31 yea, 24 nay (0 not voting, 1 absent)

   Motion To Engross: Sb 214, Hb 66, Hb 79, Hb 129, Hb 134, Hb 141, Hb 370, Hb 397, Hb 445, Hb 463, Hb 532, Hb 586, Hb 652: Senate Vote #383

3. PassedHouse voteApril 4, 2025

   163 yea, 0 nay (4 not voting, 13 absent)

   Agree To Senate Substitute: House Vote #449

4. PassedSenate voteApril 4, 2025

   54 yea, 0 nay (1 not voting, 1 absent)

   Passage By Substitute: Senate Vote #485

• electric vehicles
• motor fuel tax
• sales tax exemptions
• EV charging stations
• state taxation