Georgia

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

County and city taxes on top

prepaid local sales tax on motor fuel by county (city rows where DOR charts a separate rate): the jurisdiction's local rate (TSPLOST excluded) times the DOR average retail price, $3.000 per gallon for gasoline and diesel from July 1 to December 31, 2026; none of it is in EIA's state figure. Collected per gallon by the distributor and reset each quarter.

GA DOR, Prepaid Local Tax Rates (Motor Fuel for Highway Use), Effective October 1, 2026 (1 p.), jurisdiction table; x GA DOR Prepaid Local Tax Bulletin eff. July 1, 2026 (Gasoline $3.000, Diesel $3.000 per gal.)

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: Distributor/Wholesaler Level Diesel: Distributor/Wholesaler Level Aviation Fuel: Distributor/Wholesaler Level Jet Fuel: Distributor/Wholesaler Level

Rate reported

Gasoline: 0.333 / Diesel: 0.373

Gallons basis

Calculation basis: Billed Gallons Please provide the reference information: Official Code of Georgia (O.C.G.A.) § 48-9-3 (Motor Fuel Tax Law)

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: None

Rate updates

Please list any rate updates for your state: Prepaid Local Tax on motor fuel is calculated by multiplying the Prepaid Local Tax rate by the “average retail price” of the applicable motor fuel by the number of gallons sold. The “average retail prices” of motor fuels are published at least semi-annually (January 1 and July 1) in the Prepaid Local Tax Bulletin. Prepaid Local Tax rates are published quarterly in the Prepaid Local Tax Rate Chart. State Excise Tax rates are published annually (January 1) in the State Excise Tax Bulletin. All motor fuel tax rates and prices can be found at this link: https://dor.georgia.gov/taxes/business-taxes/motor-fuel-tax/calculating-tax-motor-fuel

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: Prepaid Local Tax on motor fuel is calculated by multiplying the Prepaid Local Tax rate by the “average retail price” of the applicable motor fuel by the number of gallons sold. The “average retail prices” of motor fuels are published at least semi-annually (January 1 and July 1) in the Prepaid Local Tax Bulletin. Prepaid Local Tax rates are published quarterly in the Prepaid Local Tax Rate Chart.

Scheduled changes

Excise indexed every January 1 to fuel efficiency and CPI; prepaid local tax average retail price reset January 1 and July 1.

Confidence

high

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Albany, GA
• Americus, GA
• Athens, GA
• Atlanta, GA
• Bainbridge, GA
• Chattahoochee, GA
• Columbus, GA
• Griffin, GA
• Macon, GA
• Rome, GA
• Savannah, GA