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HB 821, IRC and Jet Fuel Sales Tax Exemption

Municipal Impact Position Contact
Evaluating Joel Wiggins, (678) 686-6270

Last Updated: 2/8/2018
Subject Area: Taxation |
Resources: bill text
HB 821 is the annual Internal Revenue Code (IRC) update, which reconciles changes in the Federal tax reform package to fit the Georgia Code. Annual passage of this legislation is necessary to allow Georgians to file personal tax returns. Also included in the bill is a section that would exempt vehicles of fifteen (15) years or older with a lost or stolen title from paying TAVT. 

Sections 3-1 through 3-9 of the legislation relate to the exemption of jet fuel from state and local taxes. The legislation also contains an exception to the exemption of the local streams (LOST, SPLOST, etc.) levied on jet fuel before 1987. However, any tax levied after said date would be subject to the jet fuel exemption.

2/8/2018 - Passed House Committee, Pending in House Rules


Rep. Chuck Efstration
District 104
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