diff --git a/packages/tool-cache/__tests__/data/test.tar.gz b/packages/tool-cache/__tests__/data/test.tar.gz
index 9ba362f6..ea74cafe 100644
Binary files a/packages/tool-cache/__tests__/data/test.tar.gz and b/packages/tool-cache/__tests__/data/test.tar.gz differ
diff --git a/packages/tool-cache/__tests__/tool-cache.test.ts b/packages/tool-cache/__tests__/tool-cache.test.ts
index be176f1b..543280a5 100644
--- a/packages/tool-cache/__tests__/tool-cache.test.ts
+++ b/packages/tool-cache/__tests__/tool-cache.test.ts
@@ -268,97 +268,89 @@ describe('@actions/tool-cache', function() {
         await io.rmRF(tempDir)
       }
     })
-  } else {
-    it('extract .tar.gz', async () => {
-      const tempDir = path.join(tempPath, 'test-install-tar.gz')
-
-      await io.mkdirP(tempDir)
-
-      // copy the .tar.gz file to the test dir
-      const _tgzFile: string = path.join(tempDir, 'test.tar.gz')
-      await io.cp(path.join(__dirname, 'data', 'test.tar.gz'), _tgzFile)
-
-      // extract/cache
-      const extPath: string = await tc.extractTar(_tgzFile)
-      await tc.cacheDir(extPath, 'my-tgz-contents', '1.1.0')
-      const toolPath: string = tc.find('my-tgz-contents', '1.1.0')
-
-      expect(fs.existsSync(toolPath)).toBeTruthy()
-      expect(fs.existsSync(`${toolPath}.complete`)).toBeTruthy()
-      expect(fs.existsSync(path.join(toolPath, 'file.txt'))).toBeTruthy()
-      expect(
-        fs.existsSync(path.join(toolPath, 'file-with-ç-character.txt'))
-      ).toBeTruthy()
-      expect(
-        fs.existsSync(path.join(toolPath, 'folder', 'nested-file.txt'))
-      ).toBeTruthy()
-      expect(
-        fs.readFileSync(
-          path.join(toolPath, 'folder', 'nested-file.txt'),
-          'utf8'
-        )
-      ).toBe('folder/nested-file.txt contents')
-    })
-
-    it('extract .tar.gz to a directory that does not exist', async () => {
-      const tempDir = path.join(tempPath, 'test-install-tar.gz')
-      const destDir = path.join(tempDir, 'not-exist')
-
-      await io.mkdirP(tempDir)
-
-      // copy the .tar.gz file to the test dir
-      const _tgzFile: string = path.join(tempDir, 'test.tar.gz')
-      await io.cp(path.join(__dirname, 'data', 'test.tar.gz'), _tgzFile)
-
-      // extract/cache
-      const extPath: string = await tc.extractTar(_tgzFile, destDir)
-      await tc.cacheDir(extPath, 'my-tgz-contents', '1.1.0')
-      const toolPath: string = tc.find('my-tgz-contents', '1.1.0')
-
-      expect(extPath).toContain('not-exist')
-      expect(fs.existsSync(toolPath)).toBeTruthy()
-      expect(fs.existsSync(`${toolPath}.complete`)).toBeTruthy()
-      expect(fs.existsSync(path.join(toolPath, 'file.txt'))).toBeTruthy()
-      expect(
-        fs.existsSync(path.join(toolPath, 'file-with-ç-character.txt'))
-      ).toBeTruthy()
-      expect(
-        fs.existsSync(path.join(toolPath, 'folder', 'nested-file.txt'))
-      ).toBeTruthy()
-      expect(
-        fs.readFileSync(
-          path.join(toolPath, 'folder', 'nested-file.txt'),
-          'utf8'
-        )
-      ).toBe('folder/nested-file.txt contents')
-    })
-
-    it('extract .tar.xz', async () => {
-      const tempDir = path.join(tempPath, 'test-install-tar.xz')
-
-      await io.mkdirP(tempDir)
-
-      // copy the .tar.gz file to the test dir
-      const _txzFile: string = path.join(tempDir, 'test.tar.xz')
-      await io.cp(path.join(__dirname, 'data', 'test.tar.xz'), _txzFile)
-
-      // extract/cache
-      const extPath: string = await tc.extractTar(_txzFile, undefined, 'x')
-      await tc.cacheDir(extPath, 'my-txz-contents', '1.1.0')
-      const toolPath: string = tc.find('my-txz-contents', '1.1.0')
-
-      expect(fs.existsSync(toolPath)).toBeTruthy()
-      expect(fs.existsSync(`${toolPath}.complete`)).toBeTruthy()
-      expect(fs.existsSync(path.join(toolPath, 'bar.txt'))).toBeTruthy()
-      expect(
-        fs.existsSync(path.join(toolPath, 'foo', 'hello.txt'))
-      ).toBeTruthy()
-      expect(
-        fs.readFileSync(path.join(toolPath, 'foo', 'hello.txt'), 'utf8')
-      ).toBe('foo/hello: world')
-    })
   }
 
+  it('extract .tar.gz', async () => {
+    const tempDir = path.join(tempPath, 'test-install-tar.gz')
+
+    await io.mkdirP(tempDir)
+
+    // copy the .tar.gz file to the test dir
+    const _tgzFile: string = path.join(tempDir, 'test.tar.gz')
+    await io.cp(path.join(__dirname, 'data', 'test.tar.gz'), _tgzFile)
+
+    // extract/cache
+    const extPath: string = await tc.extractTar(_tgzFile)
+    await tc.cacheDir(extPath, 'my-tgz-contents', '1.1.0')
+    const toolPath: string = tc.find('my-tgz-contents', '1.1.0')
+
+    expect(fs.existsSync(toolPath)).toBeTruthy()
+    expect(fs.existsSync(`${toolPath}.complete`)).toBeTruthy()
+    expect(fs.existsSync(path.join(toolPath, 'file.txt'))).toBeTruthy()
+    expect(
+      fs.existsSync(path.join(toolPath, 'file-with-ç-character.txt'))
+    ).toBeTruthy()
+    expect(
+      fs.existsSync(path.join(toolPath, 'folder', 'nested-file.txt'))
+    ).toBeTruthy()
+    expect(
+      fs.readFileSync(path.join(toolPath, 'folder', 'nested-file.txt'), 'utf8')
+    ).toBe('folder/nested-file.txt contents')
+  })
+
+  it('extract .tar.gz to a directory that does not exist', async () => {
+    const tempDir = path.join(tempPath, 'test-install-tar.gz')
+    const destDir = path.join(tempDir, 'not-exist')
+
+    await io.mkdirP(tempDir)
+
+    // copy the .tar.gz file to the test dir
+    const _tgzFile: string = path.join(tempDir, 'test.tar.gz')
+    await io.cp(path.join(__dirname, 'data', 'test.tar.gz'), _tgzFile)
+
+    // extract/cache
+    const extPath: string = await tc.extractTar(_tgzFile, destDir)
+    await tc.cacheDir(extPath, 'my-tgz-contents', '1.1.0')
+    const toolPath: string = tc.find('my-tgz-contents', '1.1.0')
+
+    expect(extPath).toContain('not-exist')
+    expect(fs.existsSync(toolPath)).toBeTruthy()
+    expect(fs.existsSync(`${toolPath}.complete`)).toBeTruthy()
+    expect(fs.existsSync(path.join(toolPath, 'file.txt'))).toBeTruthy()
+    expect(
+      fs.existsSync(path.join(toolPath, 'file-with-ç-character.txt'))
+    ).toBeTruthy()
+    expect(
+      fs.existsSync(path.join(toolPath, 'folder', 'nested-file.txt'))
+    ).toBeTruthy()
+    expect(
+      fs.readFileSync(path.join(toolPath, 'folder', 'nested-file.txt'), 'utf8')
+    ).toBe('folder/nested-file.txt contents')
+  })
+
+  it('extract .tar.xz', async () => {
+    const tempDir = path.join(tempPath, 'test-install-tar.xz')
+
+    await io.mkdirP(tempDir)
+
+    // copy the .tar.gz file to the test dir
+    const _txzFile: string = path.join(tempDir, 'test.tar.xz')
+    await io.cp(path.join(__dirname, 'data', 'test.tar.xz'), _txzFile)
+
+    // extract/cache
+    const extPath: string = await tc.extractTar(_txzFile, undefined, 'x')
+    await tc.cacheDir(extPath, 'my-txz-contents', '1.1.0')
+    const toolPath: string = tc.find('my-txz-contents', '1.1.0')
+
+    expect(fs.existsSync(toolPath)).toBeTruthy()
+    expect(fs.existsSync(`${toolPath}.complete`)).toBeTruthy()
+    expect(fs.existsSync(path.join(toolPath, 'bar.txt'))).toBeTruthy()
+    expect(fs.existsSync(path.join(toolPath, 'foo', 'hello.txt'))).toBeTruthy()
+    expect(
+      fs.readFileSync(path.join(toolPath, 'foo', 'hello.txt'), 'utf8')
+    ).toBe('foo/hello: world')
+  })
+
   it('installs a zip and finds it', async () => {
     const tempDir = path.join(__dirname, 'test-install-zip')
     try {
diff --git a/packages/tool-cache/src/tool-cache.ts b/packages/tool-cache/src/tool-cache.ts
index 972eea0b..87265ff9 100644
--- a/packages/tool-cache/src/tool-cache.ts
+++ b/packages/tool-cache/src/tool-cache.ts
@@ -202,9 +202,41 @@ export async function extractTar(
     throw new Error("parameter 'file' is required")
   }
 
+  // Create dest
   dest = await _createExtractFolder(dest)
-  const tarPath: string = await io.which('tar', true)
-  await exec(`"${tarPath}"`, [flags, '-C', dest, '-f', file])
+
+  // Determine whether GNU tar
+  let versionOutput = ''
+  await exec('tar --version', [], {
+    ignoreReturnCode: true,
+    listeners: {
+      stdout: (data: Buffer) => (versionOutput += data.toString()),
+      stderr: (data: Buffer) => (versionOutput += data.toString())
+    }
+  })
+  const isGnuTar = versionOutput.toUpperCase().includes('GNU TAR')
+
+  // Initialize args
+  const args = [flags]
+
+  let destArg = dest
+  let fileArg = file
+  if (IS_WINDOWS && isGnuTar) {
+    args.push('--force-local')
+    destArg = dest.replace(/\\/g, '/')
+
+    // Technically only the dest needs to have `/` but for aesthetic consistency
+    // convert slashes in the file arg too.
+    fileArg = file.replace(/\\/g, '/')
+  }
+
+  if (isGnuTar) {
+    // Suppress warnings when using GNU tar to extract archives created by BSD tar
+    args.push('--warning=no-unknown-keyword')
+  }
+
+  args.push('-C', destArg, '-f', fileArg)
+  await exec(`tar`, args)
 
   return dest
 }