Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 1. STATE SALES AND USE TAX · Part 1. GENERAL PROVISIONS

48-8-3.1. Exemptions for motor fuels.

Active2 versions printed

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Effective until January 1, 2027.In force today: Effective until January 1, 2027.

(a)
Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article.#
(b)
Sales of motor fuel, other than gasoline, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.#
(c)
It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170.

Delayed effective date

Code Section 48-8-3.1 is set out twice in this Code. This version is effective until January 1, 2027. For version effective January 1, 2027, see the following version.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-pdf.pdf, Volume V37, 2024 edition, 2025 supplement, pages 252 to 253; merge action: replaced; file SHA-256 fbed954dc23a.

Effective January 1, 2027.Not yet in force as printed (Effective January 1, 2027.)

(a)
Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article.#
(b)
Sales of motor fuel, other than gasoline and exempt special fuel as such term is defined in Code Section 48-9-2, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.#
(c)
It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170; Ga. L. 2025, p. 563, § 3/HB 652, effective January 1, 2027.

Delayed effective date

Code Section 48-8-3.1 is set out twice in this Code. This version is effective January 1, 2027. For version effective until January 1, 2027, see the preceding version.

Amendments

The 2025 amendment, effective January 1, 2027, deleted “paragraph (9) of” following “as defined in” in subsection (a); and inserted “and exempt special fuel as such term is defined in Code Section 48-9-2” in subsection (b).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-pdf.pdf, Volume V37, 2024 edition, 2025 supplement, page 253; merge action: replaced; file SHA-256 fbed954dc23a.

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