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.

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

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SilverFlume

Silver Flume LogoSilverFlume - www.nvsilverflume.gov - is a valuable tool to start and expand businesses, guiding you through State Business Licensing, Workers’ Compensation, Taxation and much more.

The New Business Checklist can provide you a quick summary of which licenses you’ll need, estimated cost, and time to obtain licensing.

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 2017 February 28, 2017
February 2017 March 31, 2017
March 2017 May 1, 2017
April 2017 May 31, 2017
May 2017 June 30, 2017
June 2017 July 31, 2017
July 2017 August 31, 2017
August 2017 October 2, 2017
September 2017 October 31, 2017
October 2017 November 30, 2017
November 2017 January 2, 2018
December 2017 January 31, 2018

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.

FY18 County Option and Index Taxes - July 1, 2017 through June 30, 2018

County County Option* County Other* 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
$0.1136127
PPI
$0.1134930
PPI
$0.0855278
PPI
$0.0877041
PPI
$0.0413493
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 $0.3041013
PPI
$0.2890302
PPI
$0.2178117
PPI
$0.2233543
PPI
$0.1053036
White Pine 0.09 0.01          

*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

County County Option* County Other* 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.

 

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
FY 2018 Fuel Tax Rates and Clark County Indexed Tax | 2017
FY 2018 Fuel Tax Rates and Washoe County Indexed Tax | 2017
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 ↑