Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Georgia State and Local Tax Alert | Prepaid Local Tax Average for Motor Fuel Sales and New SPLOST Funds Reporting Date

  • The Georgia Department of Revenue has announced the average retail sales prices that are used to calculate the prepaid local tax on motor fuel sales. The prepaid local tax average retail sales prices must be remitted by licensed Georgia distributors on all sales of motor fuel for highway use sold to any purchaser not licensed as a Georgia distributor. The following average retail sales prices will be in effect July 1, 2019, through December 31, 2019: gasoline, $2.406 per gallon; diesel fuel, $2.683 per gallon; aviation gasoline, $3 per gallon; and liquefied petroleum gas, $1.954 per gallon.
  • A new reporting date is announced for SPLOST funds. Effective July 1, 2019, the submission date for annual reporting of uses made from the county special purpose local option sales tax (SPLOST) funds has been changed. Instead of December 31 of each year, the report must be submitted 180 days following the close of each fiscal year.

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