Taxpayer Services Division
Motor Fuel Tax
I.       Georgia Rules and Laws

    Laws governing motor carriers in Georgia are found in the Official Code of Georgia, Title 48, Chapter 9. In January 1996, Georgia became a member of the International Fuel Tax Agreement (IFTA) (Georgia Code 48-9-19). This places interstate motor carrier operations under the IFTA Articles of Agreement. You will receive a copy of the IFTA Procedures Manual upon registering. For additional copies, contact the Motor Fuel Tax Unit at (404) 656-4055.

II.     General Information and Forms

The Motor Fuel Tax Unit is responsible for ensuring that motor fuel distributor and motor carrier tax returns are made available and such returns are accurately and timely processed. Motor Carrier taxes are administered in compliance with the International Fuel Tax Agreement (IFTA). The Unit also responds to taxpayer inquiries through email, letter and telephone contacts.

Click here to download or print motor fuel tax forms. If you do not see the form you need, or for additional information and assistance, contact the Motor Fuel Tax Unit at 404-417-6719 or by email to taxpayer.services@dor.ga.gov.

 

Answers to Frequently Asked Questions

How do I pay the Local Option Sales Tax on the purchase or use of motor fuel in GA?

If you have a Sales & Use Tax license, you must pay local option sales tax on Form ST-3. Deduct the state excise tax, prepaid state tax, and all local option sales tax from the gross billing amount to arrive at the net amount subject to the applicable local option sales tax percentage. If you do not have a Georgia sales tax license, your supplier is responsible for collecting local option sales tax.

 

What is prepaid state tax and why do we have to pay this tax to our supplier?

Prepaid state tax replaces the 3% -Second Motor Fuel Tax on the sale or use of motor fuel. Whenever a sale of motor fuel is made to a non-licensed distributor, the supplier must collect the state excise tax of 7 ½ cents per gallon plus the applicable prepaid state tax. Whenever the state excise tax applies on motor fuel sales or use, prepaid state tax must be applied as well. The prepaid state tax rate changes semi-annually (every January and July). Click here to view the current prepaid state tax rates.

 

When do IFTA licenses and decals expire?

IFTA decals expire December 31 of each year. Failure to display the new IFTA decals and license by March 1 could result in penalties imposed by member jurisdictions.

 

As a motor carrier, I operate both qualified and non-qualified motor vehicles in my fleet. Do I need to register all of my fleet vehicles for IFTA?

No. Only place IFTA decals and licenses on IFTA qualified vehicles that operate interstate. Once you place decals on any qualified IFTA vehicle you must report the miles and fuel for that vehicle even if it does not leave the state.

 

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