Fuel Dealers & Suppliers

Woman at Gas Pump

Online Business License Renewals

Fuel dealers and suppliers may use online services to review and renew business licenses. Look for an access code on your renewal notice or generate one from the portal.

Potential Fuel Tax Evasion Report

Do your part to make sure everyone pays their fair share. Report potential fuel tax evasion online or by calling the Motor Carrier Audit Team at (775) 684-4634.

Motor Carrier Team Feedback

Tell us how to improve our services. Send a comment, fill out a survey or call. Motor Carrier or Fuel comments only. For other DMV issues or comments, please contact us.

Refund Request Forms & Instructions

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SilverFlume

Silver Flume LogoSilverFlume - www.nvsilverflume.gov - is a valuable tool to start and expand businesses, guiding you through State Business Licensing, Workers’ Compensation, Taxation and much more.

The New Business Checklist can provide you a quick summary of which licenses you’ll need, estimated cost, and time to obtain licensing.

Fuel Tax Laws

Chapter 360a - Administration of Certain Taxes and Fees on Fuels NRS --
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft NRS NAC
Chapter 366 - Tax on Special Fuels NRS NAC
Chapter 373 - County Taxes on Fuels NRS --
Chapter 590 - Petroleum Products and Antifreeze NRS NAC

Dates & Rates Top ↑

Due Dates for Fuel Supplier Tax Returns

Return Period Due Date
November 2017 January 2, 2018
December 2017 January 31, 2018
January 2018 February 28, 2018
February 2018 April 2, 2018
March 2018 April 30, 2018
April 2018 May 31, 2018
May 2018 July 2, 2018
June 2018 July 31, 2018
July 2018 August 31, 2018
August 2018 October 1, 2018
September 2018 October 31, 2018
October 2018 November 30, 2018
November 2018 December 31, 2018
December 2018 January 31, 2019

Current Gross State Tax Rate Information

Tax Type Gasoline Gasohol Ethanol Methanol Clear Diesel & Kerosene Dyed Diesel & Kerosene LNG CNG LPG A­55 Jet Fuel Aviation Fuel Lube Oil
State Tax* 0.23 0.23     0.27   0.27 0.21 0.064 0.19 0.01 0.02  
Cleanup Fee 0.0075 0.0075 0.0075 0.0075 0.0075 0.0075           0.0075  
Inspection Fee 0.00055 0.00055 0.00055 0.00055               0.00055 0.00055

*2% Collection allowance given if tax return is filed and paid timely.

FY19 County Option and Index Taxes - July 1, 2018 through June 30, 2019

County County Option* County Other* County Index*
Gasoline / Gasohol
County Index*
Clear Diesel
Biodiesel
LNG
CNG*
Index
LPG*
Index
A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01 PPI
$0.1261353
PPI
$0.1260024
PPI
$0.0949548
PPI
$0.0973710
PPI
$0.0459069
Douglas 0.09 0.01          
Elko 0.09
0.01          
Esmeralda 0.04 0.01          
Eureka 0.04 0.01          
Humboldt 0.09 0.01          
Lander 0.09 0.01          
Lincoln 0.04 0.01          
Lyon 0.09 0.01          
Mineral 0.09 0.01          
Nye 0.09 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.3209013
PPI
$0.3049977
PPI
$0.2298446
PPI
$0.2356934
PPI
$0.1111211
White Pine 0.09 0.01          

*2% Collection allowance given if tax return is filed and paid timely.

FY18 County Option and Index Taxes - July 1, 2017 through June 30, 2018

County County Option* County Other* County Index*
Gasoline / Gasohol
County Index*
Clear Diesel
Biodiesel
LNG
CNG*
Index
LPG*
Index
A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01 PPI
$0.1136127
PPI
$0.1134930
PPI
$0.0855278
PPI
$0.0877041
PPI
$0.0413493
Douglas 0.09 0.01          
Elko 0.09
0.01          
Esmeralda 0.04 0.01          
Eureka 0.04 0.01          
Humboldt 0.09 0.01          
Lander 0.09 0.01          
Lincoln 0.04 0.01          
Lyon 0.09 0.01          
Mineral 0.09 0.01          
Nye 0.09 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.3041013
PPI
$0.2890302
PPI
$0.2178117
PPI
$0.2233543
PPI
$0.1053036
White Pine 0.09 0.01          

*2% Collection allowance given if tax return is filed and paid timely.

 

County Option Jet and Aviation Fuel Taxes

County Jet Aviation
Clark    
Boulder City AP 0.03  
City of Mesquite AP 0.03  
Henderson AP 0.03  
McCarran Intl AP 0.03  
No Las Vegas AP 0.03  
Other County Locations 0.03  
Douglas   0.08
Elko   0.08
Humboldt   0.08
White Pine 0.04 0.08

Fuel Supplier/Dealer Forms Top ↑

ATTENTION PURCHASERS OF DYED SPECIAL FUEL OR CLEAR KEROSENE:
All purchasers of dyed special fuel or clear kerosene must complete the appropriate form below. In addition, access to dyed special fuel pumps or bulk tanks must be controlled and restricted. Please contact the Fuel Industry Team at (775) 684-4711 ext. 2 for more information.

DYED DIESEL IS NOT AUTHORIZED FOR USE IN VEHICLES TRAVELING ON THE HIGHWAY
Please see LCB File R008-06, NRS 366.085 and NRS 366.203(4) for specific allowances regarding Special Mobile Equipment incidentally operated on the highway.

Fuel Industry Change of Business Information (MC 048) Letter
Surety Bond to Secure Performance under NRS Chapters 360A, 365, 366 & 590 (MC 035) Letter
Application for Motor Fuel Licensing (MC 042) Letter
Renewal Application for Motor and Special Fuel Supplier Licensing (MC 042a) Letter
FY 2019 Fuel Tax Rates and Clark County Indexed Tax | 2018
FY 2019 Fuel Tax Rates and Washoe County Indexed Tax | 2018
Fuel Supplier/Dealer Tax Return (MC 038) Instructions Letter
Receipt Summary (MC 038rs) Instructions Legal
Schedule of Disbursements (MC 038d) Instructions Legal
Schedule of Receipts (MC 038r) Instructions Legal
Worksheets Instructions  
  1 - County Tax
  2 - Petroleum Products Fees
  3 - Jet Fuel Tax
  4 - Aviation Fuel Taxes
  5 - Other Inventories
Fuel Exporter Certificate (MC 093) Letter

The Industry Calculation Worksheet can not be submitted in lieu of the actual tax return. Submitting this worksheet in lieu of the actual return will deem the filing delinquent subject to penalties and interest. This worksheet is provided to aid the tax filer in properly calculating supplier/dealer taxes due.

File your tax returns online! Contact  Carmen Shipman for details at (775) 684-4610. Fuel Tax Returns Online

Special Fuel Dealers Top ↑

Fuel Exporters and Transporters Top ↑

Fuel Exporter Report - MC 038e Instructions Report Schedules - Legal Size
Fuel Transporter Report - MC 038t Instructions Report Schedule - Legal Size

Biodiesel/Alternative Fuels Top ↑