Nebraska fuels purchased by motor carriers are tax-paid at the time of purchase. If bulk fuel is used in an exempt manner, then the carrier may be subject to a refund.
Bulk storage fuel is normally delivered into fuel storage facilities maintained by the licensee. The licensee must retain copies of all delivery tickets and/or receipts.
With respect to withdrawals from bulk storage fuel, tax paid credit can only be given if the following detailed records are maintained:
- Date of withdrawal;
- Number of gallons withdrawn;
- Type of fuel;
- Unit or plate number into which the fuel was placed;
- Purchase and inventory records to substantiate that tax was paid on all bulk withdrawal; and
- Meter readings, inventory measurements and monthly reconciliation.
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