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 2020 December 31, 2020
December 2020 February 1, 2021
January 2021 March 1,  2021
February 2021 March 31,  2021
March 2021 April 30, 2021
April 2021 June 1, 2021
May 2021 June 30, 2021
June 2021 August 2, 2021
July 2021 August 31, 2021
August 2021 September 30, 2021
September 2021 November 1, 2021
October 2021 November 30, 2021
November 2021 December 31, 2021
December 2021 January 31, 2022

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.

FY21 County Option and Index Taxes - July 1, 2020 through June 30, 2021

County Gasoline/Gasohol
County Option*
Gasoline/Gasohol
County Other*
Gasoline/Gasohol
County Index*
Diesel/Biodiesel
County Option*
Diesel/Biodiesel/LNG
County Index*
CNG*
County Index
LPG*
County Index
A-55*
County Index
Carson City 0.09 0.01   0.05
effective
8-1-2020
       
Churchill 0.09 0.01   0.05
effective
2-1-2021
       
Clark 0.09 0.01 PPI
$0.1483505
  PPI
$0.1481942
PPI
$0.1116785
PPI
$0.1145202
PPI
$0.0539921
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   0.05
effective
1-1-2021
       
Lander 0.09 0.01            
Lincoln 0.04 0.01            
Lyon 0.09 0.01   0.05
effective
6-1-2020
       
Mineral 0.09 0.01   0.05
effective
4-1-2021
       
Nye 0.09 0.01            
Pershing 0.09 0.01   0.05
effective
3-1-2020
       
Storey 0.04 0.01   0.05
effective
3-1-2021
       
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.3507049
  PPI
$0.3333242
PPI
$0.2511912
PPI
$0.2575833
PPI
$0.1214414
White Pine 0.09 0.01   0.05
effective
7-1-2020
       

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

FY20 County Option and Index Taxes - July 1, 2019 through June 30, 2020

County Gasoline/Gasohol
County Option*
Gasoline/Gasohol
County Other*
Gasoline/Gasohol
County Index*
Diesel/Biodiesel
County Option*
Diesel/Biodiesel/LNG
County Index*
CNG*
County Index
LPG*
County Index
A-55*
County Index
Carson City 0.09 0.01            
Churchill 0.09 0.01            
Clark 0.09 0.01 PPI
$0.1345617
  PPI
$0.1344199
PPI
$0.1012982
PPI
$0.1038758
PPI
$0.0489737
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   0.05
effective
6-1-2020
       
Mineral 0.09 0.01            
Nye 0.09 0.01            
Pershing 0.09 0.01   0.05
effective
3-1-2020
       
Storey 0.04 0.01            
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.3322060
  PPI
$0.3157421
PPI
$0.2379415
PPI
$0.2439964
PPI
$0.1150357
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

Online Fuel Tax Return

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 ↑