Georgia Laws and Incentives
Listed below are the summaries of all current Georgia laws, incentives, regulations, funding opportunities, and other initiatives related to alternative fuels and vehicles, advanced technologies, or air quality. You can go directly to summaries of:
Biofuel Production Tax Exemption
The sale of personal property to an alternative fuel facility for the production and processing of ethanol and biodiesel is exempt from the state sales and use tax. (Reference Georgia Code 48-8-3)
Alternative Fuel and Advanced Vehicle Job Creation Tax Credit
A business that manufactures alternative energy products for use in battery, biofuel, and electric vehicle enterprises may claim an annual tax credit for five years. The amount of the tax credit is based on the number of eligible new full-time employee jobs. Qualified entities must be defined as business enterprises, which do not include retail businesses. Credit amounts differ depending on how the county in which the business is located ranks based on unemployment rates and income levels. Other conditions apply. (Reference Georgia Code 48-7-40)
Electric Vehicle (EV) Charging Station Tax Credit
An eligible business enterprise may claim an income tax credit for the purchase and installation of qualified EV charging station. The EV charging station must be located in Georgia and accessible to the public. The tax credit is for 10% of the cost of the EV charging station, up to $2,500. For more information, including eligibility requirements, see the Georgia Department of Natural Resources Clean Vehicle Tax Credits website. (Reference Georgia Code 48-7-40.16)
Idle Reduction Weight Exemption
Any motor vehicle equipped with idle reduction technology may exceed the state gross, axle, and tandem weight limits by up to 550 pounds to account for the weight of the technology. To be eligible for the weight exemption, the vehicle operator must be able to present written certification of the weight of the idle reduction technology and demonstrate or certify that the technology is fully functional at all times. (Reference Georgia Code 32-6-27)
High Occupancy Vehicle (HOV) and High Occupancy Toll (HOT) Lane Exemption
Alternative fuel vehicles (AFVs) displaying the proper alternative fuel license plate may use HOV and HOT lanes, regardless of the number of passengers. Qualified AFVs may also use the HOT lanes toll-free. AFVs include electric vehicles and bi-fuel or dual-fuel vehicles that operate on natural gas or propane. Applicants must provide proof they have paid registration fees in full before receiving the license plate. This exemption expires September 30, 2025. For more information on fees and eligibility for the AFV license plate, see the Georgia Department of Public Safety websites. (Reference Georgia Code 32-9-4, 40-2-86.1, and 40-6-54)
Electric Vehicle (EV) Charging Station Rebate – Georgia Power
Georgia Power offers residential customers a $250 rebate for Level 2 EV chargers installed between January 1, 2020, and December 31, 2022. For more information, including eligible EV chargers and how to apply, see the Georgia Power Electric Vehicles website.
Electric Vehicle (EV) Time-Of-Use (TOU) Rate Incentive - Georgia Power
Georgia Power offers a TOU rate for residential customers who own an EV. Eligible customers must own a smart charger capable of separately metering charger usage. For more information, see the Georgia Power Electric Vehicles website.
Electric Vehicle (EV) Infrastructure Support
Georgia utilities joined the National Electric Highway Coalition (NEHC), committing to create a network of direct current fast charging (DCFC) stations connecting major highway systems from the Atlantic Coast to the Pacific of the United States. NEHC utility members agree to ensure efficient and effective fast charging deployment plans that enable long distance EV travel, avoiding duplication among coalition utilities, and complement existing corridor DCFC sites. For more information, including a list of participating utilities and states, see the NEHC website.
Laws and Regulations
Autonomous Vehicle Operation
A person can operate a fully autonomous vehicle with the automated driving system engaged without a driver being present in the vehicle, if the vehicle is in compliance with federal motor vehicle safety standards and is registered as a fully autonomous vehicle. Other conditions may apply. (Reference Georgia Code 40-1-1 and 40-8-11).
Ethanol Blending Regulation
Gasoline suppliers who provide fuel to distributors in the state must offer gasoline that is suitable for blending with fuel alcohol. Suppliers may not prevent or inhibit a gasoline distributor from being a blender or from qualifying for any federal or state tax credit offered to blenders. (Reference Georgia Code 10-1-234.1)
Alternative Fuel Vehicle (AFV) Annual Fee
All-electric, natural gas, and propane vehicles are subject to an annual licensing fee of $320.65 for commercial vehicles and $213.70 for non-commercial vehicles. These fees apply to plug-in hybrid electric vehicles and flexible fuel vehicles only if they have an AFV license plate.
AFV license plates are subject to a one-time manufacturing fee of $25, an annual $20 registration fee, and a $35 special tag fee. Electric, natural gas, propane, bi-fuel, and dual-fuel vehicles are eligible for an AFV license plate.
For more information, see the Georgia Department of Revenue Motor Vehicle Policy Bulletin and the Annual AFV Fee website.
(Reference Georgia Code 40-2-86.1 and 40-2-151)
Alternative Fuel Excise Tax
Distributors who sell or use motor fuel, including special fuels, are subject to an excise tax of $0.26 per gallon. Motor fuels that are not commonly sold or measured by the gallon and are used in motor vehicles on public highways are taxed according to their gasoline gallon equivalent (GGE). A GGE of compressed natural gas (CNG) must be at least 110,000 British thermal units and a GGE of liquefied natural gas (LNG) must be at least 6.06 pounds. CNG is defined as a mixture of hydrocarbon gases and vapors, consisting principally of methane in gaseous form that has been compressed for use as a motor fuel. LNG is defined as methane or natural gas in the form of a cryogenic or refrigerated liquid for use as a motor fuel. Propane and special fuels sold in bulk to a licensed consumer distributor are exempt from this tax. The Georgia Department of Revenue may assess, levy, and collect tax for any other motor fuels used on public highways using a GGE rate.
(Reference Georgia Code 48-9-3)
Compressed Natural Gas (CNG) Permit
Individuals or businesses dispensing CNG for use in vehicles must obtain a permit from the Georgia Safety Fire Commissioner and pay a one-time fee of $150. (Reference Georgia Code 25-2-4.1)
Transportation Electrification Study
The Joint Study Committee on the Electrification of Transportation (Committee) must study the growth of the electric vehicle (EV) market in Georgia and address concerns regarding public and business needs for public EV charging infrastructure and economic preparedness. The Committee must make recommendations, including proposed legislation, and submit a report to the Georgia Legislature by December 1, 2022.
(Reference Senate Resolution 463, 2022)