Fuel Dealers & Suppliers

Potential Fuel Tax Evasion Report

Do your part to make sure everyone pays their fair share. Report potential fuel tax evasion online.

File a Report
Gas station and fuel pumps illustration

Online Services

Fuel dealers and suppliers may use online services to file tax returns and administer business licenses. License renewal notices contain an access code on your renewal notice or you can generate one from the portal.

Dates & Rates

Due Dates for Fuel Supplier Tax Returns

Return Period Due Date
November 2023 January 2, 2024
December 2023 January 31, 2024
January 2024 February 29, 2024
February 2024 April 1, 2024
March 2024 April 30, 2024
April 2024 May 31, 2024
May 2024 July 1, 2024
June 2024 July 31, 2024
July 2024 September 3, 2024
August 2024 September 30, 2024
September 2024 October 31, 2024
October 2024 December 2, 2024
November 2024 December 31, 2024 
December 2024 January 31, 2025

State and County Tax Rates

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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.

FY24 County Option and Index Taxes - July 1, 2023 through June 30, 2024

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           
Churchill 0.09 0.01   0.05          
Clark 0.09 0.01 PPI
$0.202019411
  PPI
$0.2018066
PPI
$0.152080506
PPI
$0.155950239
PPI
$0.073524927
Douglas 0.09 0.01            
Elko 0.09
0.01   Begins 11-1-23   0.05        
Esmeralda 0.04 0.01   Begins 2-1-2024   0.05        
Eureka 0.04 0.01            
Humboldt 0.09 0.01   0.05          
Lander 0.09 0.01            
Lincoln 0.04 0.01            
Lyon 0.09 0.01   0.05          
Mineral 0.09 0.01   0.05          
Nye 0.09 0.01            
Pershing 0.09 0.01   0.05          
Storey 0.04 0.01   0.05          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.4227342
  PPI
$0.4017839
PPI
$0.3027821
PPI
$0.3104869
PPI
$0.1463836
White Pine 0.09 0.01   0.05          

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

FY23 County Option and Index Taxes - July 1, 2022 through June 30, 2023

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        
Churchill 0.09 0.01   0.05
       
Clark 0.09 0.01 PPI
$0.1735018
  PPI
$0.1733190
PPI
$0.130612398
PPI
$0.133935869
PPI
$0.063145943
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        
Lander 0.09 0.01            
Lincoln 0.04 0.01            
Lyon 0.09 0.01   0.05        
Mineral 0.09 0.01   0.05        
Nye 0.09 0.01            
Pershing 0.09 0.01   0.05        
Storey 0.04 0.01   0.05        
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.3844439
  PPI
$0.3653910
PPI
$0.2753566
PPI
$0.2823636
PPI
$0.1331244
White Pine 0.09 0.01   0.05        
*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

Forms

Dyed Special Fuel and 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 email the Fuel Industry Team or call (775) 684-4711 ext. 2 for more information.

DYED DIESEL IS NOT AUTHORIZED FOR USE IN VEHICLES TRAVELING ON THE HIGHWAY.

See the following for specific allowances regarding Special Mobile Equipment incidentally operated on the highway:

Refunds

Fuel Suppliers/Dealers

Existing Businesses

New Businesses

Special Fuel Dealers

Fuel Exporters and Transporters

Biodiesel/Alternative Fuels

Biodiesel Producer/User Self Reporting Form (MC 368)

Fuel Tax Laws

Chapter Number and Title Statutes Code
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