It shall be the responsibility of the purchaser to notify the distributor when the purchaser is no longer qualified for the nonhighway exemption

All applicable taxes must be charged the purchaser until the purchaser is granted a valid distributor’s license for that type of motor fuel. (II) Any such purchaser granted an exemption under subdivision (I) of this division who falsely claims the exemption or fails to rescind the purchaser’s exemption certificate to the distributor in writing when he or she is no longer eligible for the exemption shall be deemed a distributor for purposes of taxation and is subject to all provisions of this article relating to distributors. This division in no way shall restrict the option of the purchaser to become licensed as a distributor. If the distributor sells special fuel to a purchaser who has a storage receptacle which has a connection to a withdrawal outlet that may be used for highway use, as defined in paragraph (8) of Code Section 48-9-2, and the purchaser is not a valid licensed distributor and has not executed a valid signed exemption certificate, the taxes imposed by this article are due from the distributor and not the purchaser on all sales of that type of fuel to that purchaser; (8) Sales of fuel oils, compressed petroleum gas, or special fuel directly to an ultimate consumer to be used for heating purposes only. The delivery of fuel oils, compressed petroleum gas, or special fuel directly to an ultimate consumer to be used for heating purposes only shall be made directly into the storage receptacle of the heating unit of the consumer by the licensed distributor. To qualify for this exemption, sales must be delivered into storage receptacles that are not equipped with any secondary withdrawal outlets for the motor fuel; (9) Sales of dyed fuel oils to a consumer for other than highway use as defined in paragraph (8) of Code Section 48-9-2; (10)(A) During the period of July 1, 2012, through June 30, 2015, sales of motor fuel, as defined in paragraph (9) of Code Section 48-9-2, for public mass transit vehicles which are owned by public transportation systems which receive or are eligible to receive funds pursuant to 49 U.S.C. Sections 5307 and 5311 for which passenger fares are routinely charged and which vehicles are used exclusively for revenue generating purposes which motor fuel sales occur at bulk purchase facilities approved by the department. (B) During the period of July 1, 2012, through June 30, 2015, sales of motor fuel, as defined in paragraph (9) of Code Section 48-9-2, for vehicles operated by a public campus transportation system, provided that such system has a policy which provides for free transfer of passengers from the public transportation system operated by the jurisdiction in which the campus is located; makes the general public aware of such free transfer policy; and receives no state or federal funding to assist in the operation of such public campus transportation system and which motor fuel sales occur at bulk purchase facilities approved by the department. (C) For purposes of this paragraph, the term “vehicle” or “vehicles” means buses, vans, minibuses, or other vehicles which have the capacity to transport seven or more passengers; (11) For the period of time beginning July 1, 2013, and ending June 30, 2015, sales of motor fuel to public school systems in this state for the exclusive use of the school system in operating school buses when the motor fuel is purchased and paid for by the school system; or (12) For the period of time beginning on March 18, 2022, and ending at the last moment of May 31, 2022, all sales of motor fuel. (c) Fuel oils, compressed petroleum gas, or special fuel used by a duly licensed distributor for nonhighway purposes is exempt from the tax imposed by this article. (c.1) No tax is imposed by this article upon or with respect to electricity or hydrogen sold for uses other than as a motor fuel. (d) No export from this state shall be recognized as being exempt from tax under paragraphs (2) and (3) of subsection (b) of this Code section unless the exporter informs the seller and the terminal operator of the intention to export and causes to be set out the minimum information specified in subsection (e) of Code Section 48-9-17 on the bill of lading or equivalent documentation under which the motor fuel is transported. In the event that the motor fuel is delivered to any point other than that which is set out on the bill of lading or equivalent documentation, the legal incidence of the tax shall continue to be imposed exclusively upon the exporter who caused the export documentation to be issued and no exemption shall be recognized until suitable proof of exportation has been provided to the commissioner. History. Code 1933, § 92-1403, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5003, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102; Ga. L. 1979, p. 1274, §§ 1, 3; Ga. L. 1980, p. 10, § 30; Ga. L. 1985, p. 1644, § 1; Ga. L. 1986, p. 10, § 48; Ga. L. 1993, p. 811, § 2; Ga. L. 1993, p. 1502, § 4; Ga. L. 1994, p. 569, § 1; Ga. L. 1995, p. 10, § 48; Ga. L. 1995, p. 359, § 2; Ga. L. 2004, p. 425, § 2; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2005, p. 505, § 1/HB 384; Ga. L. 2006, p. 523, § 1/HB 1244; Ga. L. 2008, p. 889, § 2/HB 1035; Ga. L. 2010, p. 813, § 2/HB 1393; Ga. L. 2012, p. 1348, § 1/HB 743; Ga. L. 2013, p. 786, § 1/HB 211; Ga. L. 2013, p. 869, § 1/HB 371; Ga. L. 2015, p. 236, § 513/HB 170; Ga. L. 2018, p. 152, § 3/HB 150; Ga. L. 2020, p. 371, § 8/HB 1098; Ga. L. 2020, p. 685, § 6/HB 511; Ga. L. 2022, p. 20, § 1/HB 304, p. 20, § 1/HB 304; Ga. L. 2023, p. 376, § 3-2/SB 146, effective January 1, 2026; Ga. L. 2024, p. 752, § 7/HB 516, effective July 1, 2024. Delayed effective date. Code Section 48-9-3 is set out twice in this Code. This version is effective January 1, 2026. For version effective until January 1, 2026, see the preceding version. Amendments. The 2023 amendment, effective January 1, 2025, in subsection (a), deleted the last sentence in subparagraph (a)(1.1)(C), which read: “The Consumer Price Index shall no longer be used after July 1, 2025.”, inserted “or which are not otherwise provided for by this Code section” in the first sentence in paragraph (a)(2), inserted “or gallonage equivalent” in the first sentence in paragraph (a)(3), rewrote subparagraph (a)(4)(A), which read: “For purposes of this subsection, and notwithstanding the provisions of paragraph (2) of this subsection and any provision contained in the National Bureau of Standards Handbook or any other national standard that may be adopted by law or regulation, the gallon equivalent of compressed natural gas shall be not less than 110,000 British thermal units and the gallon equivalent of liquefied natural gas shall not be less than 6.06 pounds.”, and, in subparagraph (a)(4)(B), added division (a)(4)(B)(ii) and redesignated former division (a)(4)(B)(ii) as division (a)(4)(B)(iii); in subdivision (b)(7)(B)(ii)(I), inserted “and any special fuel delivered from an electric vehicle charging station,” following “Code Section 48-9-2,”, deleted “from the purchaser” following “has been obtained”, substituted “showing that there is no highway” for “showing that the purchaser has no highway”, and inserted “the person obtaining such fuel” near the end of the first sentence; and added subsection (c.1). See Editor’s notes for subsequent amendment.