Georgia Suspends Collection of Sales Tax on Jet Fuel

Effective August 1, 2018, Georgia has suspended the collection of the state’s 4% sales and use tax on sales of jet fuel. Effective July 1, 2018, vendors should stop collecting local sales and use taxes on retail sales of jet fuel enacted after December 30, 1987; and keep collecting grandfathered local sales and use taxes on retail sales of jet fuel. The change for local taxes is made for Georgia to comply with federal law and FAA policy under which state and local jurisdictions can face penalties for taxing jet fuel not used for airport purposes. (Executive Order, Georgia Gov. Nathan Deal, July 30, 2018; Press Release, Georgia Gov. Nathan Deal, July 30, 2018; Policy Bulletin SUT-2018-03, Georgia Department of Revenue, June 1, 2018)

Posted on August 30, 2018