Georgia 2025-2026 Regular Session

Georgia House Bill HB652 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	25 HB 652/AP
2		-	House Bill 652 (AS PASSED HOUSE AND SENATE)
3		-	By: Representatives Jones of the 25
4		-	th
5		-	, Jasperse of the 11
6		-	th
7		-	, Smith of the 138
8		-	th
9		-	, Holcomb of the
10		-	101
11		-	st
12		-	, and Hilton of the 48
13		-	th
14		-
	1	+	25 LC 39 4810S
	2	+	The Senate Committee on Rules offered the following
	3	+	substitute to HB 652:
15	4		A BILL TO BE ENTITLED
16	5		AN ACT
17		-	To amend an Act relating to regulation and taxation of electricity used as motor fuel and
18		-	1
	6	+	To amend an Act relating to regulation and taxation of electricity used as motor fuel and1
19	7		electric vehicle charging stations, approved May 2, 2023 (Ga. L. 2023, p. 376/SB 146), as2
20	8		amended, so as to extend the effective date of provisions relative to regulatory authority of3
21	9		the Department of Agriculture and revenue and taxation; to amend Title 48 of the Official4
22	10		Code of Georgia Annotated, relating to revenue and taxation, so as to provide for an5
23	11		exception for collection of sales and use taxes and motor fuel taxes relative to electricity6
24	12		delivered by certain electric vehicle charging stations; to revise and provide for definitions;7
25	13		to provide for related matters; to provide for effective dates; to repeal conflicting laws; and8
26	14		for other purposes.9
27	15		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10
28	16		SECTION 1.11
29	17		An Act relating to regulation and taxation of electricity used as motor fuel and electric12
30	18		vehicle charging stations, approved May 2, 2023 (Ga. L. 2023, p. 376/SB 146), as amended,13
31	19		is amended by revising subsection (b) of Section 5-1 as follows:14
32		-	H. B. 652
33		-	- 1 - 25 HB 652/AP
34		-	"(b) Part II of this Act, which provides for the regulatory authority of the Department of
35		-	15
	20	+	- 1 - 25 LC 39 4810S
	21	+	"(b) Part II of this Act, which provides for the regulatory authority of the Department of15
36	22		Agriculture, and Part III of this Act, relating to revenue and taxation, shall become16
37	23		effective on January 1, 2027."17
38	24		SECTION 2.18
39	25		Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is19
40	26		amended in Code Section 48-8-3, relating to exemptions from state sales and use tax, by20
41	27		striking "or" at the end of paragraph (104), by replacing the period at the end of21
42	28		paragraph (105) with "; or", and by adding a new paragraph to read as follows:22
43		-	"(106) Sale or use of exempt special fuel as such term is defined in Code Section 48-9-2.
44		-	"23
	29	+	"(106) Sale or use of exempt special fuel as such term is defined in Code Section 48-9-2."23
45	30		SECTION 3.24
46	31		Said title is further amended by revising Code Section 48-8-3.1, relating to exemptions from25
47	32		sales and use tax for motor fuels, as follows:26
48	33		"48-8-3.1.27
49	34		(a) Except as provided in subsection (b) of this Code section, sales of motor fuels as28
50	35		defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and29
51	36		use taxes levied or imposed by this article.30
52	37		(b) Sales of motor fuel, other than gasoline and exempt special fuel as such term is defined31
53	38		in Code Section 48-9-2, purchased for purposes other than propelling motor vehicles on32
54	39		public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the33
55	40		state sales and use taxes levied or imposed by this article unless otherwise specifically34
56	41		exempted by this article.35
57	42		(c) It is specifically declared to be the intent of the General Assembly that taxation36
58	43		imposed on sales of motor fuel wholly or partially subject to taxation under this Code37
59	44		section shall not constitute motor fuel taxes for purposes of any provision of the38
60		-	H. B. 652
61		-	- 2 - 25 HB 652/AP
62		-	Constitution providing for the automatic or mandatory appropriation of any amount of
63		-	39
	45	+	- 2 - 25 LC 39 4810S
	46	+	Constitution providing for the automatic or mandatory appropriation of any amount of39
64	47		funds equal to funds derived from motor fuel taxes."40
65	48		SECTION 4.41
66	49		Said title is further amended in Code Section 48-9-2, relating to definitions relative to motor42
67	50		fuel tax, by revising subparagraph (G) of paragraph (5), by revising paragraph (5.3), and by43
68	51		adding a new paragraph to read as follows:44
69	52		"(G) Consumes, uses, or sells electricity as a motor fuel through an electric vehicle45
70		-	charging station for both highway and nonhighway use; provided, however, that such
71		-	46
	53	+	charging station for both highway and nonhighway use; provided, however, that such46
72	54		term shall not include the consumption, use, or sale of exempt special fuel;"47
73	55		"(5.3) 'Exempt special fuel' means fuel dispensed from an electric vehicle charging48
74	56		station in operation as of January 1, 2025, that is owned or operated by a nonprofit49
75	57		organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code,50
76	58		that delivers electricity for no exchange of consideration or payment, and that is located51
77	59		upon a federal interstate right of way.52
78	60		(5.4) 'Export and import' means:53
79	61		(A) When motor fuels are sold for export and delivered across the boundaries of this54
80	62		state by or for the seller, such action is presumed to be an export from the place of55
81	63		origin and an import into the destination state or country by the seller; and56
82	64		(B) When motor fuels are purchased for export and transported across the boundaries57
83	65		of this state by or for the purchaser, such action is presumed to be an export from the58
84	66		place of origin and an import into the destination state or country by the purchaser."59
85	67		SECTION 5.60
86	68		Said title is further amended in Code Section 48-9-3, relating to levy of excise tax, rate,61
87	69		taxation of motor fuels not commonly sold or measured by gallon, rate, prohibition of tax on62
88		-	H. B. 652
89		-	- 3 - 25 HB 652/AP
90		-	motor fuel by political subdivisions, exception, and exempted sales, by revising
91		-	63
	70	+	- 3 - 25 LC 39 4810S
	71	+	motor fuel by political subdivisions, exception, and exempted sales, by revising63
92	72		paragraph (2) of subsection (a) and subdivision (b)(7)(B)(ii)(I) as follows:64
93	73		"(2) In the event any motor fuels which are not commonly sold or measured by the gallon65
94	74		or which are not otherwise provided for by this Code section are used in any motor66
95	75		vehicles on the public highways of this state, the commissioner may assess, levy, and67
96	76		collect a tax upon such fuels, under such regulations as the commissioner may68
97	77		promulgate, in accordance with and measured by the nearest power potential equivalent69
98		-	to that of one gallon of regular grade gasoline; provided, however, that no tax shall be
99		-	70
	78	+	to that of one gallon of regular grade gasoline; provided, however, that no tax shall be70
100	79		imposed upon exempt special fuel. Any determination by the commissioner of the power71
101	80		potential equivalent of such motor fuels shall be prima-facie correct. Upon each such72
102	81		quantity of such fuels used upon the public highways of this state, a tax at the same rate73
103	82		per gallon imposed on motor fuel under paragraph (1) of this subsection shall be assessed74
104	83		and collected."75
105	84		"(ii)(I) Any special fuel sold by a distributor to a purchaser who has a storage76
106	85		receptacle which has a connection to a withdrawal outlet that may be used for77
107	86		highway use, as defined in paragraph (8) of Code Section 48-9-2, and any special78
108	87		fuel delivered from an electric vehicle charging station, is not exempt from the79
109	88		motor fuel and road taxes imposed by this article unless: (1) the 80
110	89		(a) The purchaser is at the time of sale a valid licensed distributor of that type of81
111	90		motor fuel;, or (2) an82
112	91		(b) The fuel is an exempt special fuel; or83
113	92		(c) An exemption certificate has been obtained on forms furnished by the84
114	93		Department of Revenue showing that there is no highway use of such fuels and the85
115	94		person obtaining such fuel is not a reseller of such fuels. Each exemption86
116	95		certificate shall be valid for a period of not more than three years and shall be kept87
117	96		by the distributor as one of the records specified in Code Section 48-9-8. It shall88
118	97		be the responsibility of the purchaser to notify the distributor when the purchaser89
119		-	H. B. 652
120		-	- 4 - 25 HB 652/AP
	98	+	- 4 - 25 LC 39 4810S
121	99		is no longer qualified for the nonhighway exemption. All applicable taxes must90
122	100		shall be charged the purchaser until the purchaser is granted a valid distributor's91
123	101		license for that type of motor fuel."92
124	102		SECTION 6.93
125	103		(a) Except as otherwise provided in subsection (b) of this section, this Act shall become94
126	104		effective on January 1, 2027.95
127	105		(b) Section 1 of this Act shall become effective upon its approval by the Governor or upon96
128	106		its becoming law without such approval.97
129	107		SECTION 7.98
130	108		All laws and parts of laws in conflict with this Act are repealed.99
131		-	H. B. 652
132	109		- 5 -