Bill > HB652

This bill amends Georgia law regarding motor fuel taxation and electric vehicle charging stations, primarily focusing on creating a specific exemption for certain nonprofit-owned electric vehicle charging stations. The bill extends the effective date of previous legislation related to electricity used as motor fuel to January 1, 2027, and introduces a new definition of "exempt special fuel" specifically referring to electric vehicle charging stations owned by nonprofit organizations (501(c)(3) tax-exempt) that provide electricity at no cost and are located on federal interstate rights of way. The legislation modifies sales and use tax regulations to exclude these exempt special fuel stations from taxation, ensuring that electricity dispensed from such stations will not be subject to motor fuel or sales taxes. Additionally, the bill adjusts language around how special fuels are defined, taxed, and exempted, providing clarification for distributors and purchasers about when and how motor fuel taxes apply to alternative fuel sources, particularly electricity used in electric vehicles. Most provisions of the bill will become effective on January 1, 2027, with the first section becoming effective immediately upon the Governor's approval.

Transportation and Infrastructure

https://www.legis.ga.gov/legislation/70851