Change in Sales Tax Reporting Requirements - State of Georgia tax

Effective January 1, 2008, the collection of local sales and use taxes applicable to retail sales of motor fuel for highway use will shift from the retailer to the distributor or supplier. This requirement is a provision of House Bill 219, which was passed by the 2007 Georgia General Assembly. The Bill may be viewed at www.legis.state.ga.us/legis/2007_08/sum/hb219.htm.

Retailers will have to report and pay the tax on any "floor stock" in their inventory as of December 31, 2007. The Department of Revenue will provide a separate reporting form for that purpose.

Distributors and suppliers will collect the tax based on an average retail sales price per gallon. A new worksheet, ST-3D MF, has been created for reporting and paying the tax. A similar worksheet will also be available in our business electronic filing system. Non-motor fuel sales will have to be calculated prior to completing the worksheet.

If you need additional information or assistance, you may contact the Taxpayer Services Division at 404-417-6601 or by e-mail to taxpayer.services@dor.ga.gov. You may also contact a local Regional Office for assistance.