25 LC 39 4670
House Bill 652
By: Representatives Jones of the 25
th
, Jasperse of the 11
th
, Smith of the 138
th
, Holcomb of the
101
st
, and Hilton of the 48
th
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 9 of Title 48 of the Official Code of Georgia Annotated,
1
relating to motor fuel tax, so as to provide for an exception for collection of motor fuel taxes2
relative to electricity delivered by certain electric vehicle charging stations; to provide for3
related matters; to provide an effective date; to repeal conflicting laws; and for other4
purposes.5
6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Article 1 of Chapter 9 of Title 48 of the Official Code of Georgia Annotated, relating to9
motor fuel tax, is amended in Code Section 48-9-2, relating to definitions relative to motor10
fuel tax, by revising subparagraph (G) of paragraph (5) as follows:11
"(G) Consumes, uses, or sells electricity as a motor fuel through an electric vehicle12
charging station for both highway and nonhighway use; provided, however, that such
13
term shall not include any electric vehicle charging stations that are owned or operated14
by nonprofit organizations exempt from taxation under Section 501(c)(3) of the Internal15
Revenue Code, that deliver electricity for no exchange of consideration or payment, and16
that are located upon federal interstate right of way;"17
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SECTION 2.
18
Said article is further amended in Code Section 48-9-3, relating to levy of excise tax, rate,19
taxation of motor fuels not commonly sold or measured by gallon, rate, prohibition of tax on20
motor fuel by political subdivisions, exception, and exempted sales, by revising21
paragraph (2) of subsection (a) and subdivision (b)(7)(B)(ii)(I) as follows:22
"(2) In the event any motor fuels which are not commonly sold or measured by the gallon23
or which are not otherwise provided for by this Code section are used in any motor24
vehicles on the public highways of this state, the commissioner may assess, levy, and25
collect a tax upon such fuels, under such regulations as the commissioner may26
promulgate, in accordance with and measured by the nearest power potential equivalent27
to that of one gallon of regular grade gasoline; provided, however, that no tax shall be
28
collected upon such fuel dispensed from an electric vehicle charging station that is owned29
or operated by a nonprofit organization exempt from taxation under Section 501(c)(3) of30
the Internal Revenue Code, that delivers electricity for no exchange of consideration or31
payment, and that is located upon federal interstate right of way. Any determination by32
the commissioner of the power potential equivalent of such motor fuels shall be33
prima-facie correct. Upon each such quantity of such fuels used upon the public34
highways of this state, a tax at the same rate per gallon imposed on motor fuel under35
paragraph (1) of this subsection shall be assessed and collected."36
"(ii)(I) Any special fuel sold by a distributor to a purchaser who has a storage37
receptacle which has a connection to a withdrawal outlet that may be used for38
highway use, as defined in paragraph (8) of Code Section 48-9-2, and any special39
fuel delivered from an electric vehicle charging station, is not exempt from the40
motor fuel and road taxes imposed by this article unless: (1) the purchaser is at the41
time of sale a valid licensed distributor of that type of motor fuel, or (2) such fuel42
dispensed is from an electric vehicle charging station that is owned or operated by43
a nonprofit organization exempt from taxation under Section 501(c)(3) of the44
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Internal Revenue Code, that delivers electricity for no exchange of consideration or45
payment, and that is located upon federal interstate right of way, or (3) an46
exemption certificate has been obtained on forms furnished by the Department of47
Revenue showing that there is no highway use of such fuels and the person48
obtaining such fuel is not a reseller of such fuels. Each exemption certificate shall49
be valid for a period of not more than three years and shall be kept by the distributor50
as one of the records specified in Code Section 48-9-8. It shall be the responsibility51
of the purchaser to notify the distributor when the purchaser is no longer qualified52
for the nonhighway exemption. All applicable taxes must shall be charged the53
purchaser until the purchaser is granted a valid distributor's license for that type of54
motor fuel."55
SECTION 3.56
This Act shall become effective on January 1, 2026.57
SECTION 4.58
All laws and parts of laws in conflict with this Act are repealed.59
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