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.

Fuel Tax Rate Changes

See Fuel Tax Rates and FY 14 Washoe County Indexed Taxes Changes  New

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.

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

Due Dates for Fuel Supplier Tax Returns

Return Period Due Date
January 2013 February 28, 2013
February 2013 April 1, 2013
March 2013 April 30, 2013
April 2013 May 31, 2013
May 2013 July 1, 2013
June 2013 July 31, 2013
July 2013 September 3, 2013
August 2013 September 30, 2013
September 2013 October 31, 2013
October 2013 December 2, 2013
November 2013 December 31, 2013
December 2013 January 31, 2014

Current Gross State Tax Rate Information

Tax Type Gasoline Gasohol Clear Diesel & Kerosene Dyed Diesel & Kerosene CNG** LPG** A­55 Jet Fuel Aviation Fuel Lube Oil
State Tax* 0.23 0.23 0.27   0.21 0.22 0.19 0.01 0.02  
Cleanup Fee 0.0075 0.0075 0.0075 0.0075         0.0075  
Inspection Fee 0.00055 0.00055             0.00055 0.00055

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

**Conversion rate for CNG = .8 and for LPG = .2904 per gallon pumped. See Instructions below.
CNG Conversion Instructions:
  1. Multiply the number of taxable gallons pumped or sold (line 6 of Tax Return) by conversion rate (.8) to get the number of converted taxable gallons.
  2. Enter the number of converted taxable gallons on line 10 of Tax Return.
  3. Multiply converted taxable gallons by tax rate above (0.21) to get tax due.
LPG Conversion Instructions:
  1. Multiply the number of taxable gallons pumped or sold (line 6 of Tax Return) by conversion rate (.2904) to get the number of converted taxable gallons.
  2. Enter the number of converted taxable gallons on line 10 of Tax Return.
  3. Multiply converted taxable gallons by tax rate above (0.22) to get tax due.

FY14 County Option and Index Taxes - July 1, 2013 through June 30, 2014

County Local Option* County Option* County Index*
Gasoline / Gasohol		 County Index*
Diesel		 LPG*
Index		 CNG*
Index		 A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01          
Douglas 0.04 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 0.04 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.1744541		 PPI
$0.1658082		 PPI
$0.1281319		 PPI
$0.1249523		 PPI
$0.0604096
White Pine 0.09 0.01          

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

FY13 County Option and Index Taxes - July 1, 2012 through June 30, 2013

County Local Option* County Option* County Index*
Gasoline / Gasohol		 County Index*
Diesel		 LPG*
Index		 CNG*
Index		 A-55*
Index
Carson City 0.09 0.01          
Churchill 0.09 0.01          
Clark 0.09 0.01          
Douglas 0.04 0.01          
Elko 0.09
0.065
prior to 3/1/13		 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 0.04 0.01          
Pershing 0.09 0.01          
Storey 0.04 0.01          
Washoe 0.09 0.01 CPI $0.0266427
PPI $0.1321082		 PPI
$0.1255611		 PPI
$0.0970300		 PPI
$0.0946223		 PPI
$0.0457462
White Pine 0.09 0.01          

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

Jet and Aviation 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

Fuel Supplier/Dealer Forms

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
FY 2013 Fuel Tax Rates and Washoe County Indexed Tax | 2012
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
Gasoline Tax Refund Request (MC 045g) Instructions Letter
Worksheets Instructions  
  1 - County Tax
  1a - Indexed Taxes - FY 2013  (Excel spreadsheet)

The Petroleum Products Discharge Cleanup Fee will be collected by the State of Nevada in FY 2012. This fee was collected in FY 2011.

 2 - Petroleum Products Fees
3 - Jet Fuel Tax
4 - Aviation Fuel Taxes
5 - Other Inventories
Fuel Exporter Certificate(MC 093)
Letter
Industry Calculation Worksheet Worksheet (Excel spreadsheet)

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

Fuel Exporters and Transporters

Fuel Exporter Report - MC 038e Instructions Report Schedules - Legal Size
Fuel Transporter Report - MC 038t Instructions Report Schedule - Legal Size

Biodiesel/Alternative Fuels