Georgia extends its gas tax suspension through November 30

Georgia will keep its state motor fuel excise tax suspended through November 30, Gov. Brian Kemp announced on October 24, extending a state of emergency that his office said was declared over global market volatility. His executive order renews the emergency for 25 days, to 11:59 p.m. on November 30. The suspension had been due to end at 11:59 p.m. on November 5 under an October 6 order, which had already extended it past its original end date of October 29, according to the Georgia Department of Revenue.

The tax is 33.3 cents a gallon on gasoline and 37.3 cents a gallon on diesel. The governor's office dates the suspension to September 28; the Department of Revenue says it took effect at 12:01 a.m. on September 29 under Executive Order 09.28.26.01. The Department of Revenue said the order was issued "Due to continued volatility in global markets and petroleum supply disruptions."

Kemp said that with a major holiday coming and fuel prices still high, he was "proud to take this step to keep more money in Georgians' pockets." His office said the extension was made in consultation with Lt. Gov. Burt Jones and House Speaker Jon Burns.

What the tax amounts to

The governor's office, citing AAA, said regular gasoline averaged $3.66 a gallon in Georgia and diesel $5.72, about 63 cents and 61 cents below the national averages.

Prices remain well above last year's level nationally. Weekly survey data from the U.S. Energy Information Administration put the U.S. average for regular gasoline at $4.269 a gallon on October 26, up $1.234 from a year earlier, and on-highway diesel at $6.352, up $2.634. In the Consumer Price Index for September, gasoline was 34.2% more expensive than a year earlier, as our report on September prices sets out.

What the suspension covers

According to the Department of Revenue bulletin, the suspension covers all fuels subject to the state motor fuel excise tax, including gasoline, clear diesel, aviation gasoline, liquid propane gas, gasohol, ethanol, liquefied natural gas and compressed natural gas. Fuels sold for off-highway use, such as jet fuel and dyed diesel, are generally not subject to the excise tax in the first place, the bulletin notes.

The bulletin says the suspension "does not apply to any other local sales or use taxes, including prepaid local tax." Distributors are told not to remit the state excise tax on fuel sold during the suspension period, and the department said it would publish further guidance on how those sales should be reported.

Earlier emergency orders also suspended state weight limits on commercial vehicles and lifted penalties for using off-road "dyed" diesel on roads, the governor's office said.

What comes next

The extension runs through November 30, covering the Thanksgiving travel period. Kemp said the state's "commitment to fiscal responsibility and stewarding taxpayer dollars has allowed us to act when needed," and thanked members of the General Assembly for their support. Businesses with questions can call the Department of Revenue's Taxpayer Services line at 1-877-423-6711, 8 a.m. to 5 p.m., Monday through Friday.