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 2025 February 28, 2025
February 2025 March 31, 2025
March 2025 April 30, 2025
April 2025 June 2, 2025
May 2025 June 30, 2025
June 2025 July 31, 2025
July 2025 September 2, 2025
August 2025 September 30, 2025
September 2025 November 3, 2025
October 2025 December 1, 2025
November 2025 December 31, 2025
December 2025 February 2, 2026

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.

FY25 County Option and Index Taxes - July 1, 2024 through June 30, 2025

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
$0.2308374
  PPI
$0.2305942
PPI
$0.173774711
PPI
$0.178196459
PPI
$0.0840132
Douglas 0.09 0.01            
Elko 0.09
0.01   0.05        
Esmeralda 0.04 0.01   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 $0.4613611
  PPI
$0.4384965
PPI
$0.3304486
PPI
$0.3388575
PPI
$0.1597592
White Pine 0.09 0.01   0.05          

*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            
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