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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.

Clark County Fuel Tax Indexing

Fuel Suppliers must remit additional indexed fuel taxes in Clark County. Please use these forms and procedures until further notice.

Reimbursement Request for Special Fuel Purchased in Clark County (MC413 - XLS)  New!

Fuel Tax Rate Changes

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.

SilverFlume

Silver Flume LogoSilverFlume, an online service from the Nevada Secretary of State, enables businesses to set up a profile with the basic information that nearly every governmental agency in Nevada requires. You can sign in with your existing Secretary of State online account. Manage your business more efficiently by creating a Silverflume profile.

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

Due Dates for Fuel Supplier Tax Returns

Return Period Due Date
January 2015 March 2, 2015
February 2015 March 31, 2015
March 2015 April 30, 2015
April 2015 June 2, 2015
May 2015 June 30, 2015
June 2015 July 31, 2015
July 2015 August 31, 2015
August 2015 September 30, 2015
September 2015 November 2, 2015
October 2015 November 30, 2015
November 2015 December 31, 2015
December 2015 February 1, 2016

Current Gross State Tax Rate Information

Tax Type Gasoline Gasohol Ethanol Methanol Clear Diesel & Kerosene Dyed Diesel & Kerosene CNG** LPG** A­55 Jet Fuel Aviation Fuel Lube Oil
State Tax* 0.23 0.23     0.27   0.21 0.22 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.

**Conversion rate for CNG = .789452 and for LPG = .2904 per gallon pumped. See Instructions below.

CNG Conversion Instructions:
  1. Multiply the number of taxable gallons pumped or sold (line 6 of Tax Return) by conversion rate (.8) to get the number of converted taxable gallons.
  2. Enter the number of converted taxable gallons on line 10 of Tax Return.
  3. Multiply converted taxable gallons by tax rate above (0.21) to get tax due.
LPG Conversion Instructions:
  1. Multiply the number of taxable gallons pumped or sold (line 6 of Tax Return) by conversion rate (.2904) to get the number of converted taxable gallons.
  2. Enter the number of converted taxable gallons on line 10 of Tax Return.
  3. Multiply converted taxable gallons by tax rate above (0.22) to get tax due.

FY15 County Option and Index Taxes - July 1, 2014 through June 30, 2015

County Local Option* County Option* County Index*
Gasoline / Gasohol
County Index*
Diesel
LPG*
Index
CNG*
Index
A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01 PPI
$0.0660201
PPI
$0.0659505
PPI
$0.0509646
PPI
$0.0497000
PPI
$0.0240280
Douglas 0.04 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 0.04 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.2182045
PPI
$0.2073903
PPI
$0.1602654
PPI
$0.1562884
PPI
$0.0755594
White Pine 0.09 0.01          

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

FY14 County Option and Index Taxes - July 1, 2013 through June 30, 2014

County Local Option* County Option* County Index*
Gasoline / Gasohol
County Index*
Diesel
LPG*
Index
CNG*
Index
A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01 **PPI $0.0324715 **PPI $0.0324373 **PPI $0.0250666 **PPI $0.0244446 **PPI $0.0118180
Douglas 0.04 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 0.04 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.1744541
PPI
$0.1658082
PPI
$0.1281319
PPI
$0.1249523
PPI
$0.0604096
White Pine 0.09 0.01          

*2% Collection allowance given if tax return is filed and paid timely.
**Effective January 1, 2014

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 - as of September 1, 2014 0.04 0.08
White Pine County Increase in Jet and Aviation Fuel Taxes - Effective 9/1/14

Fuel Supplier/Dealer Forms

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 2015 Fuel Tax Rates and Clark County Indexed Tax | 2014 | 2014 Clark-Only Procedures | 2014 Clark-Only Reporting Form (XLS)
FY 2015 Fuel Tax Rates and Washoe County Indexed Tax | 2014
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
Gasoline Tax Refund Request (MC 045g) Instructions Letter
Worksheets Instructions  
  1 - County Tax
  1a - Indexed Taxes - FY 2013  (Excel)
  1a - Indexed Taxes - Clark County  (Excel)
  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

Fuel Exporters and Transporters

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

Biodiesel/Alternative Fuels