25 LC 59 0122S
The House Committee on Technology and Infastructure Innovation offers the following
substitute to HB 652:
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
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Article 1 of Chapter 9 of Title 48 of the Official Code of Georgia Annotated, relating to8
motor fuel tax, is amended in Code Section 48-9-2, relating to definitions relative to motor9
fuel tax, by revising subparagraph (G) of paragraph (5) as follows:10
"(G) Consumes, uses, or sells electricity as a motor fuel through an electric vehicle11
charging station for both highway and nonhighway use; provided, however, that such12
term shall not include any electric vehicle charging stations in operation as of13
January 1, 2025, that are owned or operated by nonprofit organizations exempt from14
taxation under Section 501(c)(3) of the Internal Revenue Code, that deliver electricity15
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for no exchange of consideration or payment, and that are located upon federal16
interstate right of way;"17
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 be28
imposed upon such fuel dispensed from an electric vehicle charging station in operation29
as of January 1, 2025, that is owned or operated by a nonprofit organization exempt from30
taxation under Section 501(c)(3) of the Internal Revenue Code, that delivers electricity31
for no exchange of consideration or payment, and that is located upon federal interstate32
right of way. Any determination by the commissioner of the power potential equivalent33
of such motor fuels shall be prima-facie correct. Upon each such quantity of such fuels34
used upon the public highways of this state, a tax at the same rate per gallon imposed on35
motor fuel under 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
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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 in operation as of43
January 1, 2025, that is owned or operated by a nonprofit organization exempt from44
taxation under Section 501(c)(3) of the Internal Revenue Code, that delivers45
electricity for no exchange of consideration or payment, and that is located upon46
federal interstate right of way, or (3) an exemption certificate has been obtained on47
forms furnished by the Department of Revenue showing that there is no highway48
use of such fuels and the person obtaining such fuel is not a reseller of such fuels. 49
Each exemption certificate shall be valid for a period of not more than three years50
and shall be kept by the distributor as one of the records specified in Code Section51
48-9-8. It shall be the responsibility of the purchaser to notify the distributor when52
the purchaser is no longer qualified for the nonhighway exemption. All applicable53
taxes must shall be charged the purchaser until the purchaser is granted a valid54
distributor's license for that type of 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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