Motor Fuel Distributers are those who produce, refine, prepare, distill, manufacture, blend or compound motor fuels, import or export motor fuel for sale or sell motor fuel to the US government.
Motor Fuel Distributors in Georgia must apply and complete the Department of Revenue application and register online for a license with the Georgia Department of Revenue Georgia Tax Center (GTC) and pay the applicable filing fee.
Applicants will need to obtain a Georgia Sales and Use Tax Number, a Federal Tax Identification Number (FEIN) prior to the application process.
Applicants will need a minimum $1,000 surety bond or a surety bond in an amount sufficient to cover three times the monthly business tax liability, based on the preceding 12 months. The monthly tax liability is based on the number of taxable gallons times 10.5 cents (7.5 cents + 3%).
A surety bond is not necessary if all of the sales of fuel oil or LP/CP gas are non-taxable (such as for off highway use only and for heating and cooking) and the sales must be less than 1,000 gallons per month or 12,000 gallons per year.
Applicants will need to provide a copy of a Secure and Verifiable Document (front and back of document) and have an officer's social security number.
Applicants that are applying for a gasoline license will need to estimate the number of gallons that they will import and export.
The premium that you pay for a Georgia Motor Fuel Distributor Surety Bond is dependent credit and the required bond amount (based on the taxable rate).
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