Ga. Comp. R. & Regs. R. 560-12-2-.71 - Petroleum Dealers

(1) Gasoline sold at retail for any purpose and other motor fuels sold for on the highway use only are subject to the 4% State tax rate, of which 3% is a Motor Fuel Tax and 1% is a State Sales and Use Tax. Sales of motor fuels, other than gasoline, for non-highway use are subject to the 4% State Sales and Use Tax.

(2) Retailers of gasoline sold for any purpose and other motor fuels for on-the-highway use only shall exclude the State Motor Fuel Excise Tax imposed thereon before computing the 3% Second Motor Fuel Tax. (See Regulation 560-12-2-.35.)

(3) Sales for resale of gasoline and of other motor fuels are exempt from the 4% State Tax provided the seller secures from the purchaser in good faith a properly executed Certificate of Exemption (Form ST-5).

(4) Retailers making sales of such fuels by means of a metered pump, which, in process of delivery, computes the total sales price, may elect to collect the 4% State Tax in addition to the sales price shown on the metered pump, or include the 4% State Tax in the metered pump price.

(5) Retailers electing to collect the 4% State Tax in addition to the sales price indicated on metered pumps shall post on such pumps and other signs or placards used to advertise the price, a notice to the effect that the 4% State Tax is in addition to the price indicated on such pump.

(6) Retailers electing to include the 4% State Tax in the metered pump price shall post on each pump and other signs or placards used to advertise the price, a notice stating such sales price includes Federal and State Motor Fuel Excise Tax and 4% State Tax.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.71

Ga. L. 1978, pp. 323, 324; Chapter 91A-215 of the Georgia Public Revenue Code (Ga. L. 1979, p. 1276, 1277) Chapter 91A-5015 of the Georgia Public Revenue Code (Ga. L. 1979, p. 1279) and Chapter 91A-4503 of the Georgia Public Revenue Code; O.C.G.A. Secs. 48-2-12, 48-8-30, 48-8-49.

Original Rule entitled "Petroleum Dealers" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of same title adopted. Filed September 22, 1965; effective October 11, 1965. Amended: Rule repealed and a new Rule of same title adopted. Filed May 15, 1967; effective June 3, 1967. Amended: Rule repealed and a new Rule of same title adopted. Filed July 12, 1971; effective August 1, 1971. Amended: Rule repealed and a new Rule of same title adopted. Filed June 10, 1980; effective June 30, 1980. Amended: F. Jun. 22, 1989; eff. July 12, 1989. Repealed: New Rule of same title adopted. F. Feb. 5, 1991; eff. Feb. 25, 1991.