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.

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Reimbursement Request for Special Fuel Purchased in Clark County

Excel format

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.

Refund Request Forms & Instructions

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 Top ↑

Due Dates for Fuel Supplier Tax Returns

Return Period Due Date
January 2016 February 29, 2016
February 2016 March 31, 2016
March 2016 May 2, 2016
April 2016 May 31, 2016
May 2016 June 30, 2016
June 2016 August 1, 2016
July 2016 August 31, 2016
August 2016 September 30, 2016
September 2016 October 31, 2016
October 2016 November 30, 2016
November 2016 January 3, 2017
December 2016 January 31, 2017

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.

FY17 County Option and Index Taxes - July 1, 2016 through June 30, 2017  New!

County Local Option* County Option* County Index*
Gasoline / Gasohol
County Index*
Clear Diesel
Biodiesel
LNG
CNG*
Index
LPG*
Index
A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01 PPI
$0.1002336
PPI
$0.1001280
PPI
$0.0754560
PPI
$0.0773760
PPI
$0.0364800
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          
Mineral 0.09 0.01          
Nye 0.09 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.2861522
PPI
$0.2719706
PPI
$0.2049557
PPI
$0.2101711
PPI
$0.0990882
White Pine 0.09 0.01          

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

FY16 County Option and Index Taxes - July 1, 2015 through June 30, 2016

County Local Option* County Option* County Index*
Gasoline / Gasohol
County Index*
Clear Diesel
Biodiesel
LNG
CNG*
Index
LPG*
Index
A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01 PPI
$0.0968938
PPI
$0.0967917
PPI
$0.0729417
PPI
$0.0747978
PPI
$0.0352645
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          
Mineral 0.09 0.01          
Nye 0.09 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.2584666
PPI
$0.2456571
PPI
$0.1851260
PPI
$0.1898368
PPI
$0.0895013
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
New!   FY 2017 Fuel Tax Rates and Clark County Indexed Tax | 2016
          2014 Clark-Only Procedures | 2014 Clark-Only Reporting Form (XLS)
New!  FY 2017 Fuel Tax Rates and Washoe County Indexed Tax | 2016
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
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 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 ↑