Online Services

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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.

• Fuel Tax Return
• Nevada Motor Fuels Handbook (MC 036) (PDF)
• Motor Vehicle Industry Portal
• Portal & License Renewal Tutorial (PDF)
• Business License Renewal
• Motor Carrier Team Comment Form
• SilverFlume - State Business Licensing

Dates & Rates

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Due Dates for Fuel Supplier Tax Returns

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Current Gross State Tax Rate Information

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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

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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

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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

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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

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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

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• Fuel Dealer Complaint Form (MC 083) (PDF)
  For consumers who wish to file a complaint against a retail station dispensing LPG or CNG.

Dyed Special Fuel and Clear Kerosene

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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.

• Statement of Acknowledgment and Intended Use of Dyed Special Fuel (MC 025) (PDF)
  For special fuel purchasers to declare their intended use of dyed fuel.
• Statement of Acknowledgment and Intended Use of Clear Kerosene (MC 371) (PDF)
  Specifies that clear kerosene will be used for home heating only.

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:

• NRS 366.085
• NRS 366.203(4)
• NAC 366

Refunds

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• Farmer/Rancher Gasoline/Diesel Tax Refund Permit Application (MC 058) (PDF)
  To apply for a refund permit.
• Farmer/Rancher Gasoline Tax Refund Request (MC 059) (PDF)
  To file for a refund after a permit has been obtained. Includes the MC 059a rate matrix.
• Farmer/Rancher Gasoline Tax Refund Request Tax Rate Matrix (MC 059a) (PDF)
  Fuel tax rates by county.
• Motor Vehicle Fuel (Diesel) Tax Refund Request (MC 060) (PDF)
• Gasoline Tax Refund Request Form (MC 045g) (PDF)
• Gasoline Tax Refund Request Instructions (MC 045g) (PDF)
• Special Fuel Tax Refund Request (MC 045d) (PDF)

Fuel Suppliers/Dealers

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• Taxpayer's Bill of Rights for Taxes on Fuels (MC 034) (PDF)
• Nevada Motor Fuels Handbook (MC 036) (PDF)

Existing Businesses

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• Online Fuel Tax Return
• Renewal Application for Motor and Special Fuel Supplier Licensing (MC 042a) (PDF)
• Fuel Industry Change of Business Information (MC 048) (PDF)

New Businesses

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• Application for Motor Fuel and Special Fuel Licensing (MC 042) (PDF)
• Online Trading Partner Agreement (MC 074) (PDF)
• Surety Bond to Secure Performance under NRS Chapters 360A, 365, 366 & 590 (MC 035) (PDF)

Special Fuel Dealers

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• CNG/LPG/LNG Dealer Tax Return (MC 072) (PDF)
• Special Fuel Dealer Handbook - (MC 070) (PDF)
• Surety Bond to Secure Performance under NRS Chapters 360A, 365, 366 & 590 (MC 035) (PDF)
• Power of Attorney (MC 078) (PDF)
  Authorizes others to act on the registrant's behalf.

Fuel Exporters and Transporters

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• Fuel Exporter Report - MC 038e (PDF)
  Schedules (PDF) - Legal Size
  Instructions (PDF)

• Fuel Transporter Report - MC 038t (PDF)
  Schedule (PDF) - Legal Size
  Instructions (PDF)

Biodiesel/Alternative Fuels

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Biodiesel Producer/User Self Reporting Form (MC 368) (PDF)

Fuel Tax Laws

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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