State Tax Day - Current, S.5, Georgia—Motor Fuel Tax: Guidance Issued for IFTA Returns During Suspension, (Mar 25, 2026)
Georgia issued guidance on the suspension of motor fuel excise tax for motor carriers licensed with the International Fuel Tax Association (IFTA). The tax suspension applies from March 20, 2026, at 11:00 a.m. through May 19, 2026, at 11:59 p.m. Motor carriers are exempt from motor fuel excise tax on qualifying motor fuel purchases and must report all miles traveled and fuel gallons purchased in Georgia during the suspension period as non-taxable on their IFTA returns. Mileage and fuel records must be maintained to support filed returns.
Suspension of Georgia Motor Fuel Taxes, Georgia Department of Revenue, March 20, 2026, ¶201-543
Other References:
Explanations at ¶40-001