25 HB 652/AP
House Bill 652 (AS PASSED HOUSE AND SENATE)
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 an Act relating to regulation and taxation of electricity used as motor fuel and
1
electric vehicle charging stations, approved May 2, 2023 (Ga. L. 2023, p. 376/SB 146), as2
amended, so as to extend the effective date of provisions relative to regulatory authority of3
the Department of Agriculture and revenue and taxation; to amend Title 48 of the Official4
Code of Georgia Annotated, relating to revenue and taxation, so as to provide for an5
exception for collection of sales and use taxes and motor fuel taxes relative to electricity6
delivered by certain electric vehicle charging stations; to revise and provide for definitions;7
to provide for related matters; to provide for effective dates; to repeal conflicting laws; and8
for other purposes.9
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10
SECTION 1.11
An Act relating to regulation and taxation of electricity used as motor fuel and electric12
vehicle charging stations, approved May 2, 2023 (Ga. L. 2023, p. 376/SB 146), as amended,13
is amended by revising subsection (b) of Section 5-1 as follows:14
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"(b) Part II of this Act, which provides for the regulatory authority of the Department of
15
Agriculture, and Part III of this Act, relating to revenue and taxation, shall become16
effective on January 1, 2027."17
SECTION 2.18
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is19
amended in Code Section 48-8-3, relating to exemptions from state sales and use tax, by20
striking "or" at the end of paragraph (104), by replacing the period at the end of21
paragraph (105) with "; or", and by adding a new paragraph to read as follows:22
"(106) Sale or use of exempt special fuel as such term is defined in Code Section 48-9-2.
"23
SECTION 3.24
Said title is further amended by revising Code Section 48-8-3.1, relating to exemptions from25
sales and use tax for motor fuels, as follows:26
"48-8-3.1.27
(a) Except as provided in subsection (b) of this Code section, sales of motor fuels as28
defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and29
use taxes levied or imposed by this article.30
(b) Sales of motor fuel, other than gasoline and exempt special fuel as such term is defined31
in Code Section 48-9-2, purchased for purposes other than propelling motor vehicles on32
public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the33
state sales and use taxes levied or imposed by this article unless otherwise specifically34
exempted by this article.35
(c) It is specifically declared to be the intent of the General Assembly that taxation36
imposed on sales of motor fuel wholly or partially subject to taxation under this Code37
section shall not constitute motor fuel taxes for purposes of any provision of the38
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Constitution providing for the automatic or mandatory appropriation of any amount of
39
funds equal to funds derived from motor fuel taxes."40
SECTION 4.41
Said title is further amended in Code Section 48-9-2, relating to definitions relative to motor42
fuel tax, by revising subparagraph (G) of paragraph (5), by revising paragraph (5.3), and by43
adding a new paragraph to read as follows:44
"(G) Consumes, uses, or sells electricity as a motor fuel through an electric vehicle45
charging station for both highway and nonhighway use; provided, however, that such
46
term shall not include the consumption, use, or sale of exempt special fuel;"47
"(5.3) 'Exempt special fuel' means fuel dispensed from an electric vehicle charging48
station in operation as of January 1, 2025, that is owned or operated by a nonprofit49
organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code,50
that delivers electricity for no exchange of consideration or payment, and that is located51
upon a federal interstate right of way.52
(5.4) 'Export and import' means:53
(A) When motor fuels are sold for export and delivered across the boundaries of this54
state by or for the seller, such action is presumed to be an export from the place of55
origin and an import into the destination state or country by the seller; and56
(B) When motor fuels are purchased for export and transported across the boundaries57
of this state by or for the purchaser, such action is presumed to be an export from the58
place of origin and an import into the destination state or country by the purchaser."59
SECTION 5.60
Said title is further amended in Code Section 48-9-3, relating to levy of excise tax, rate,61
taxation of motor fuels not commonly sold or measured by gallon, rate, prohibition of tax on62
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motor fuel by political subdivisions, exception, and exempted sales, by revising
63
paragraph (2) of subsection (a) and subdivision (b)(7)(B)(ii)(I) as follows:64
"(2) In the event any motor fuels which are not commonly sold or measured by the gallon65
or which are not otherwise provided for by this Code section are used in any motor66
vehicles on the public highways of this state, the commissioner may assess, levy, and67
collect a tax upon such fuels, under such regulations as the commissioner may68
promulgate, in accordance with and measured by the nearest power potential equivalent69
to that of one gallon of regular grade gasoline; provided, however, that no tax shall be
70
imposed upon exempt special fuel. Any determination by the commissioner of the power71
potential equivalent of such motor fuels shall be prima-facie correct. Upon each such72
quantity of such fuels used upon the public highways of this state, a tax at the same rate73
per gallon imposed on motor fuel under paragraph (1) of this subsection shall be assessed74
and collected."75
"(ii)(I) Any special fuel sold by a distributor to a purchaser who has a storage76
receptacle which has a connection to a withdrawal outlet that may be used for77
highway use, as defined in paragraph (8) of Code Section 48-9-2, and any special78
fuel delivered from an electric vehicle charging station, is not exempt from the79
motor fuel and road taxes imposed by this article unless: (1) the 80
(a) The purchaser is at the time of sale a valid licensed distributor of that type of81
motor fuel;, or (2) an82
(b) The fuel is an exempt special fuel; or83
(c) An exemption certificate has been obtained on forms furnished by the84
Department of Revenue showing that there is no highway use of such fuels and the85
person obtaining such fuel is not a reseller of such fuels. Each exemption86
certificate shall be valid for a period of not more than three years and shall be kept87
by the distributor as one of the records specified in Code Section 48-9-8. It shall88
be the responsibility of the purchaser to notify the distributor when the purchaser89
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is no longer qualified for the nonhighway exemption. All applicable taxes must90
shall be charged the purchaser until the purchaser is granted a valid distributor's91
license for that type of motor fuel."92
SECTION 6.93
(a) Except as otherwise provided in subsection (b) of this section, this Act shall become94
effective on January 1, 2027.95
(b) Section 1 of this Act shall become effective upon its approval by the Governor or upon96
its becoming law without such approval.97
SECTION 7.98
All laws and parts of laws in conflict with this Act are repealed.99
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