2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 1 - State Sales and Use Tax
Part 1 - General Provisions
§ 48-8-3.1. Exemptions as to Motor Fuels

1. Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article.
2. Sales of motor fuel, other than gasoline, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.
3. It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.

(Code 1981, §48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170.)

The 2015 amendment, effective July 1, 2015, in subsection (a), substituted "state sales" for "first 3 percent of the sales" near the end and deleted "and shall be subject to the remaining 1 percent of the sales and use taxes levied or imposed by this article" following "this article" at the end; and, in subsection (b), substituted "fuel, other than gasoline," for "fuel other than gasoline which motor fuel other than gasoline is" near the beginning and substituted "state sales" for "4 percent sales" near the end. See Editor's notes for applicability.

- Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "

Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: "It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state."

Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act." This Act became effective July 1, 2015.

- For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).