Electricity Laws and Incentives in Georgia

The list below contains summaries of all Georgia laws and incentives related to electricity.

Laws and Regulations

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, which may be adjusted based on vehicle efficiencies and the consumer price index. 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).

Effective January 1, 2027, a GGE of electricity may not exceed 11 kilowatt-hours, of hydrogen must be at least 2.2 pounds, of compressed natural gas (CNG) must be at least 110,000 British thermal units, and 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 excise tax for electricity begins January 1, 2027, and only applies to electricity sold at a public electric vehicle (EV) charging stations. The Georgia Department of Revenue may assess, levy, and collect tax for any other motor fuels used on public highways using a GGE rate.

Certain exemptions apply to propane and electricity.

(Reference Georgia Code 48-9-3)

Alternative Fuel Vehicle (AFV) Annual Fee

All-electric vehicles are subject to an annual licensing fee in 2025 of $352.56 for commercial vehicles and $234.97 for non-commercial vehicles. These fees also apply to plug-in hybrid electric vehicles and flexible fuel vehicles, but 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 AFV Annual Licensing Fees Policy Bulletin and the Annual AFV Feewebsites.

(Reference Georgia Code 40-2-86.1 and 40-2-151)

Electric Vehicle (EV) Charging Station Inspection Requirements

Effective January 1, 2027, all public EV charging stations must be capable of accurately measuring and displaying electricity dispensed to actively charging EVs on a per kilowatt-hour (kWh) basis. The Georgia Department of Revenue has the authority to conduct EV charging station inspections to ensure accurate delivery and display of electricity per kWh. Violators may be subject to a fine of up to $1,000. Additional requirements apply.

(Reference Georgia Code 10-1-220 to 10-1-228)

Promotion of Electric Vehicle (EV) Manufacturing

The Georgia Department of Economic Development is authorized to establish the Georgia EV Manufacturing Commission (Commission). The Commission will seek to advance the state’s interest in developing, marketing, promoting, and recruiting the growth of the EV industry through continued investment and job creation in the state of Georgia. The Commission will provide recommendations to other State agencies via consulting Georgia’s public and private sectors.

(Reference Georgia Code 50-7-19)

Public Utility Definition

A person or entity that provides electric vehicle (EV) charging services and is not otherwise subject to the jurisdiction of the Georgia Public Service Commission is not defined as a public utility.

(Reference Georgia Code 46-2-20.1 and 48-9-3)

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 submitted a report of their findings to the Georgia Legislature in November 2022. Additional information about the report can be found on the Committee website.

(Reference Senate Resolution 463, 2022)

State Incentives

Alternative Fuel Excise Tax Exemption

Bulk sales of propane by licensed distributors are exempt from the state motor fuel excise tax. Beginning Jan. 1, 2027, the sale of electricity dispensed from electric vehicle chargers that are owned by nonprofit organizations, located on federal interstates, and provide electricity without payment is also exempt from the state motor fuel excise tax.

(Reference House Bill 652, 2025 and Georgia Code 48-9-3)

Alternative Fuel School Bus Grants

The Georgia Department of Education provides grants to local educational agencies for the purchase of new electric, compressed natural gas, or propane school buses. School districts must coordinate with a transportation field consultant from the Georgia Department of Education to apply. Grants amounts vary and are available on a first-come, first-served basis.

(Reference Georgia Rules and Regulations 160-1-4-.306)

Alternative Fuel Vehicle (AFV) Conversion Tax Credit

An income tax credit is available for businesses for 10% of the cost to convert a vehicle to natural gas, electricity, propane, and hydrogen, up to $2,500 per vehicle. Converted vehicles must be fueled solely by an alternative fuel and must meet the emissions standards for low-emission or zero emission vehicles defined by the Board of Natural Resources. If not used during any taxable year, this tax credit may be carried forward for up to three years. For more information, see the Georgia Environmental Protection Division Clean Vehicle Related Tax Credits website.

(Reference Georgia Code 48-7.40.16)

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 and the county. 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)

Diesel Emission Reduction Grants

The Georgia Environmental Protection Division (EPD) provides U.S. Environmental Protection Agency Diesel Emission Reduction Act funding for eligible projects that replace existing school buses with alternative fuel school buses or zero-emission (zero tailpipe emission) school buses. Eligible alternative fuels include electricity, natural gas, or propane. For more information, see the EPD School Bus Grants website.

Electric Vehicle (EV) Charging Station Tax Credit

An eligible business enterprise may claim an income tax credit for the purchase or lease and installation of qualified EV charging station. The EV charging station must be located in Georgia. The tax credit is for 10% of the cost of the EV charging station, up to $2,500. If not used during any taxable year, this tax credit may be carried forward for up to three years. 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)

Georgia's National Electric Vehicle Infrastructure (NEVI) Planning

The U.S. Department of Transportation’s (DOT) NEVI Formula Program required the Georgia Department of Transportation (GDOT) to submit an annually updated EV Infrastructure Deployment Plan (Plan) for fiscal years 2022 through 2026 to their FHWA Division Office, describing how the state intended to distribute NEVI funds and their physical and cybersecurity strategies, and including a Community Engagement Outcomes Report. The submitted plans must address updated NEVI Guidance.

For more information about Georgia’s NEVI planning process, see the GDOT Electric Vehicle Infrastructure Deployment website.

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