HB 652: Motor fuel tax; electricity delivered by certain electric vehicle charging stations; provide exception

In 2023 the Georgia General Assembly passed a law setting up how the Department of Agriculture would regulate electric vehicle charging stations and how the state would tax electricity sold as motor fuel. This bill delays when the regulatory and tax provisions of that 2023 law take effect, moving the start date to January 1, 2027. The bill also creates a new category called 'exempt special fuel': electricity dispensed by an EV charging station that was already running as of January 1, 2025, is owned or operated by a nonprofit organization with 501(c)(3) tax-exempt status, gives away the electricity for free, and sits on a federal interstate right of way. Sales and use taxes and motor fuel excise taxes would not apply to that free electricity. The provision delaying the effective date takes effect as soon as the Governor signs the bill, while the tax exemption changes take effect January 1, 2027.

• Delays the effective date of the 2023 law's Department of Agriculture regulatory authority and tax provisions for EV charging stations to January 1, 2027.
• Creates a new legal category called 'exempt special fuel' for electricity given away for free at qualifying nonprofit-run EV charging stations on interstate rights of way.
• Exempts sales or use of exempt special fuel from Georgia's state sales and use tax under O.C.G.A. § 48-8-3.
• Exempts exempt special fuel from the state motor fuel excise tax under O.C.G.A. § 48-9-3, so no per-gallon-equivalent tax applies to it.
• Clarifies that distributors do not need an exemption certificate for exempt special fuel the way they do for other nonhighway fuel sales.

Nonprofit organizations that operate free EV charging stations on federal interstate rights of way, electric vehicle drivers who use those stations, the Department of Agriculture and Department of Revenue as regulators, and fuel distributors who track exemption certificates for motor fuel taxes.

Drivers who charge for free at qualifying nonprofit interstate charging stations would not have that electricity taxed as motor fuel or subject to sales tax, while the state's broader system for regulating and taxing EV charging stations would not take full effect until 2027 instead of sooner.

• Section 1 amends the 2023 Act (Ga. L. 2023, p. 376) to push the effective date of the Department of Agriculture's regulatory authority and the revenue and taxation provisions to January 1, 2027.
• Section 2 adds a new sales tax exemption in O.C.G.A. § 48-8-3 for 'exempt special fuel' as defined in the bill.
• Section 3 revises O.C.G.A. § 48-8-3.1 to carve exempt special fuel out of the general motor fuel sales tax rules.
• Section 4 defines 'exempt special fuel' in O.C.G.A. § 48-9-2 as electricity from a nonprofit-run, free EV charging station in operation since January 1, 2025 on a federal interstate right of way.
• Section 5 amends O.C.G.A. § 48-9-3 so no excise tax is imposed on exempt special fuel and updates the rules distributors follow for nonhighway fuel exemption certificates.
• Section 6 sets the effective dates: Section 1 takes effect upon the Governor's signature, and the rest of the Act takes effect January 1, 2027.
• 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 (Cámara de Representantes)
4. 2025-04-10House Sent to Governor (Cámara de Representantes)
5. 2025-04-04House Agreed Senate Amend or Sub (Cámara de Representantes)
6. 2025-04-04Senate Passed/Adopted By Substitute (Senado)
7. 2025-04-04Senate Third Read (Senado)
8. 2025-04-04Senate Taken from Table (Senado)

• Todd Jones (R, HD-025)Patrocinador principal
• 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. AprobadaVotación: Cámara de Representantes6 de marzo de 2025

   167 a favor, 4 en contra (6 sin votar, 3 ausentes)

   Passage: House Vote #251

2. AprobadaVotación: Senado2 de abril de 2025

   31 a favor, 24 en contra (0 sin votar, 1 ausentes)

   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. AprobadaVotación: Cámara de Representantes4 de abril de 2025

   163 a favor, 0 en contra (4 sin votar, 13 ausentes)

   Agree To Senate Substitute: House Vote #449

4. AprobadaVotación: Senado4 de abril de 2025

   54 a favor, 0 en contra (1 sin votar, 1 ausentes)

   Passage By Substitute: Senate Vote #485

• electric vehicles
• EV charging stations
• motor fuel tax
• sales tax exemptions
• nonprofit organizations