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
January 2022 February 28,  2022
February 2022 March 31,  2022
March 2022 May 2, 2022
April 2022 May 31, 2022
May 2022 June 30, 2022
June 2022 August 1, 2022
July 2022 August 31, 2022
August 2022 September 30, 2022
September 2022 October 31, 2022
October 2022 November 30, 2022
November 2022 January 3, 2023
December 2022 January 31, 2023

State and County Tax Rates

See State, County Option and Index Tax Rates for rates on various fuels.

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.

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.

FY22 County Option and Index Taxes - July 1, 2021 through June 30, 2022

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
$0.1571998
  PPI
$0.1570342
PPI
$0.1183402
PPI
$0.1213514
PPI
$0.0572128
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 $0.3625770
  PPI
$0.3446079
PPI
$0.2596946
PPI
$0.2663030
PPI
$0.1255524
White Pine 0.09 0.01   0.05
effective
7-1-2020
       

*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