Ga. Comp. R. & Regs. R. 560-9-1-.11 - Dyed Diesel Fuel
(1) Purpose. The purpose of this
rule is to provide guidance regarding the application of motor fuel excise tax
and prepaid state tax (combined hereinafter as the "motor fuel excise tax") as
imposed under O.C.G.A. §§
48-9-3 and
48-9-14, respectively, to the sale
of dyed diesel fuel.
(2)
Definitions. For purposes of this rule, the following definitions shall
apply:
(a) "Dyed diesel fuel" means diesel
fuel dyed pursuant to United States Environmental Protection Agency (EPA)
regulations for high sulfur diesel fuel, United States Internal Revenue Service
(IRS) regulations for low sulfur diesel fuel, or any other requirements
subsequently promulgated by the EPA or IRS.
(b) "Local sales and use taxes" means the
taxes levied on the sale or use of motor fuel and imposed in an area consisting
of less than the entire State of Georgia, however authorized, including, but
not limited to, such taxes authorized by or pursuant to constitutional
amendments, the Metropolitan Atlanta Rapid Transit Authority Act of 1965, and
Articles 2, 2A, 3, and 4 of Chapter 8 of Title 48 of the Official Code of
Georgia, Annotated.
(c) "Prepaid
state tax" has the same meaning as defined under O.C.G.A. §
48-8-2(5.1).
(3) Taxation of dyed diesel
fuel.
(a) Non-highway use. Sales of
dyed diesel fuel by licensed distributors to consumers for non-highway use are
not subject to motor fuel excise tax but are subject to state and local sales
and use taxes.
(b) Highway use.
Sales of dyed diesel fuel by licensed distributors to consumers for highway use
are subject to the motor fuel excise tax, prepaid state tax, and local sales
and use taxes. Sales for highway use include, but are not limited to:
1. Dyed diesel fuel used to construct,
reconstruct, maintain, or repair a road within a right of way that is
currently, or will be, a public right of way;
2. Dyed low-sulfur diesel fuel used by any
motor vehicle owned or leased by any state, county, municipality, or other
political subdivision operated on Georgia's public highways. Such sales to
political subdivisions and instrumentalities, however, would not be subject to
state and local sales and use taxes.
(4) Dyed diesel fuel used in
refrigeration units. The purchase of dyed diesel fuel used in a
refrigeration unit, to the extent that the unit is attached to a motor vehicle
operated on a public highway but not used to propel the vehicle, is exempt from
Georgia motor fuel and prepaid state taxes but remains subject to Georgia state
and local sales and use taxes.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.