Rule 560-12-1-.35 - State and Federal Excise Tax(1) The State Motor Fuel Excise Tax on gasoline and other Motor Fuel is excluded from the sales or cost price in computing the 3% Second Motor Fuel Tax or 4% State Sales and Use Tax. (See Regulation 560-12-2-.71 as amended.)(2) The Federal Excise Tax on gasoline and diesel fuel is not a Federal Retailers' Excise Tax and must be included in the sales or cost price for computing the tax. (See Regulation 560-12-2-.71 as amended.)(3) The Federal Excise Tax on tires, tubes and accessories is not a Federal Retailers' Excise Tax and must be included in the sales or cost price for computing the tax.(4) The State Excise Tax on cigarettes is a tax on the consumer and is excluded from the sales or cost price for computing the tax. The Federal Excise Tax on cigarettes is not a Federal Retailers' Excise Tax and must be included in the sales or cost price for computing the tax.Ga. Comp. R. & Regs. R. 560-12-1-.35
Ga. L. 1978, pp. 323, 324; Chapter 91A-215 of the Georgia Public Revenue Code (Ga. L. 1978, pp. 605, 639) Chapter 91A-45 of the Georgia Public Revenue Code (Ga. L. 1979, pp. 1276, 1277) and Chapter 91A-5015 of the Georgia Public Revenue Code; O.C.G.A. Secs. 48-2-12, 48-8-3(3), 48-8-49.
Original Rule entitled "State and Federal Excise Tax" was filed on June 10, 1980; effective on June 30, 1980.Amended: F. Jun. 22, 1989; eff. July 12, 1989.Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991.