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GeorgiaHB 6522025-2026 Regular SessionHouseWALLET

Motor fuel tax; electricity delivered by certain electric vehicle charging stations; provide exception

Sponsored By: Scott Hilton (Republican), Scott Holcomb (Democrat), Rick Jasperse (Republican), Todd Jones (Republican), Vance Smith (Republican)

Signed by Governor

Technology and Infrastructure InnovationRulesGeneral Bill

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 1 benefits, 0 costs, 4 mixed.

No state sales tax on motor fuel

Beginning January 1, 2027, sales of motor fuel defined by state law are exempt from the state sales and use tax. This lowers the tax you pay at the pump. The exemption does not apply in the specific cases listed in the Code.

Fuel tax rules for chargers and off‑highway use

Beginning January 1, 2027, special fuel from electric vehicle charging stations and fuel sold into tanks with highway outlets is taxable for motor‑fuel and road taxes unless: the buyer is a licensed distributor, the fuel is the narrow “exempt special fuel,” or the seller holds a state exemption certificate showing no highway use and that the buyer is not a reseller. Certificates can last up to three years. Off‑highway purchases of motor fuel other than gasoline, and not “exempt special fuel,” owe state sales and use tax. “Exempt special fuel” pays no state motor‑fuel excise tax, and its sale or use is also exempt from state sales and use tax.

New rules for electric vehicle charging taxes

Beginning January 1, 2027, electricity sold at electric vehicle charging stations counts as motor fuel for both highway and off‑highway use. That means motor‑fuel taxes can apply to charging. A narrow exemption, called “exempt special fuel,” applies only if the station was operating on January 1, 2025, is owned or run by a 501(c)(3) nonprofit, provides free charging, and sits on a federal interstate right‑of‑way.

Who counts as fuel exporter/importer

Beginning January 1, 2027, when a seller delivers fuel across state lines for export, the seller is treated as the exporter and as importing into the destination. When a buyer purchases fuel for export and carries it across state lines, the buyer is treated as the exporter and as importing into the destination. This sets who reports cross‑border fuel movements for tax purposes.

Fuel tax and electric vehicle rules begin 2027

Parts covering electric‑vehicle charging oversight and fuel‑tax rules now take effect January 1, 2027. The law also says some taxes on sales of motor fuel under this section are not counted as “motor fuel taxes” for constitutional automatic spending. This changes timing and bookkeeping, not tax rates or who pays.

Sponsors & Cosponsors

Sponsors

  • Scott Hilton

    Republican • House

  • Scott Holcomb

    Democrat • House

  • Rick Jasperse

    Republican • House

  • Todd Jones

    Republican • House

  • Vance Smith

    Republican • House

Cosponsors

  • Randy Robertson

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 415 • No: 28

House vote • 4/4/2025

Agree to Senate Substitute

Yes: 163 • No: 0

Senate vote • 4/4/2025

PASSAGE BY SUBSTITUTE

Yes: 54 • No: 0

Senate vote • 4/2/2025

MOTION TO ENGROSS: SB 214, HB 66, HB 79, HB 129, HB 134, HB 141, HB 370, HB 397, HB 445, HB 463, HB 532, HB 586, HB 652

Yes: 31 • No: 24

House vote • 3/6/2025

PASSAGE

Yes: 167 • No: 4

Actions Timeline

  1. House Date Signed by Governor

    5/13/2025House

  2. Act 188

    5/13/2025

  3. Effective Date

    5/13/2025

  4. House Sent to Governor

    4/10/2025House

  5. Senate Taken from Table

    4/4/2025Senate

  6. Senate Third Read

    4/4/2025Senate

  7. Senate Passed/Adopted By Substitute

    4/4/2025Senate

  8. House Agreed Senate Amend or Sub

    4/4/2025House

  9. Senate Engrossed

    4/2/2025Senate

  10. Senate Tabled

    4/2/2025Senate

  11. Senate Committee Favorably Reported By Substitute

    3/31/2025Senate

  12. Senate Recommitted

    3/28/2025Senate

  13. Senate Read Second Time

    3/21/2025Senate

  14. Senate Committee Favorably Reported By Substitute

    3/20/2025Senate

  15. Senate Read and Referred

    3/10/2025Senate

  16. House Third Readers

    3/6/2025House

  17. House Passed/Adopted By Substitute

    3/6/2025House

  18. House Committee Favorably Reported By Substitute

    2/28/2025House

  19. House Second Readers

    2/27/2025House

  20. House Hopper

    2/26/2025House

  21. House First Readers

    2/26/2025House

Bill Text

  • HB 652/AP* (v12)

    PDF

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