Fuel Dealers & Suppliers

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Fuel Tax Rate Changes

See Fuel Tax Rates and FY 12 Washoe County Indexed Taxes Changes Woman at Gas Pump

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 366 - Tax on Special Fuels NRS NAC
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft NRS NAC
Chapter 373 - County Taxes on Fuels NRS --
Chapter 590 - Petroleum Products and Antifreeze NRS NAC
Chapter 360a - Administration of Certain Taxes and Fees on Fuels NRS --

Dates & Rates

Due Dates for Fuel Supplier Tax Returns

Return Period Due Date
January 2012 February 29, 2012
February 2012 April 2, 2012
March 2012 April 30, 2012
April 2012 May 31, 2012
May 2012 July 2, 2012
June 2012 July 31, 2012
July 2012 August 31, 2012
August 2012 October 1, 2012
September 2012 October 31, 2012
October 2012 November 30, 2012
November 2012 January 2, 2013
December 2012 January 31, 2013

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.

Current County Option and Index Taxes - July 1, 2011 through June 30, 2012

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 0.065 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 $0.0947257		 PPI
$0.090311		 PPI
$0.0695735		 PPI
$0.0678471		 PPI
$0.0328014
White Pine 0.09 0.01          

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

Previous County Option and Index Taxes - July 1, 2010 through June 30, 2011

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 0.065 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 $0.0642035		 PPI
$0.0610215		 PPI
$0.0471557		 PPI
$0.0459856		 PPI
$0.0222322
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 0.02  
City of Mesquite AP 0.02  
Henderson AP 0.02  
McCarran Intl AP 0.02  
No Las Vegas AP 0.02  
Other County Locations 0.02  
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 2012 Fuel Tax Rates and Washoe County Indexed Tax | 2011
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 2010

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