Georgia fuel tax holiday returns

September 13, 2023

Keith Goble


Truck drivers and motorists fueling in Georgia are getting some relief from state fuel tax collection.

On Tuesday, Sept. 12, Gov. Brian Kemp declared a state of emergency authorizing a 30-day state fuel tax holiday. The tax break for gas and diesel purchases started at midnight Wednesday, Sept. 13 and runs through Oct. 12.

The state normally collects a 31.2-cent gas tax and a 35-cent diesel tax.

Executive order

The governor said the emergency declaration is necessary to reduce the impact of “40-year-high negative economic conditions.”

“While high prices continue to hit family budgets, hardworking Georgians deserve real relief and that’s why I signed an executive order today to deliver it directly to them at the pump,” Kemp said in a Tuesday, Sept. 12 news release.

The suspension of taxes does not apply to any local sales or use taxes (including prepaid local taxes).

IFTA effect

The Georgia Motor Fuel Unit reports that all motor carriers licensed with the International Fuel Tax Agreement and traveling in Georgia are exempt from motor fuel excise tax during the suspension period.

Motor carriers are able to purchase qualifying motor fuel tax-free and to travel non-taxable miles in the state. IFTA returns still are required to be filed for the quarters that include the tax-free period.

“Please ensure that all fuel purchases are reported on IFTA returns to accurately reflect your miles per gallon for the suspension period,” a notice from the state reads. “Reporting should include both tax-free and tax-paid purchases.”

All miles traveled in Georgia from Sept. 13 through Oct. 12 should be reported as non-IFTA miles. Additionally, 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.

The state asks motor carriers to use the following instructions for reporting activity during the suspension period:

  • Report all miles traveled in Georgia in Total Miles
  • Exclude all miles traveled in Georgia 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

Questions should be directed to the Motor Fuel Unit at or 1-877-423-6711.

Recent actions for relief

Kemp previously suspended state fuel tax collections in March 2022 and extended the suspension for 10 months.

The governor said at the time that the state was in a good position to provide a tax break due to a fiscally conservative approach to budgeting.

Kemp’s office reported that Georgians saved over $1 billion at the pump during that time period.

Georgia fuel prices below national average

Georgia’s average diesel price is about 15 cents below the national average for a gallon of on-highway diesel fuel, according to AAA. The state’s average gas price is about 28 cents below the national average for a gallon of regular gas. LL

More Land Line coverage of news from Georgia is available.