Federal & State Regulations | Motor carrier fuel/Highway use/Mileage tax - Nevada

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:

Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
Has three or more axles regardless of weight; or
Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.

Qualified motor vehicle does include vehicles operating intrastate, but does not include recreational vehicles.

Fuel use tax

Intrastate-only base-plated registrants are not required to retain a fuel license in their power units. Additionally, Nevada-based carriers that operate in Nevada only are not required to purchase a fuel permit for additional units that operate on a temporary basis if they are over 26,000 pounds. However, intrastate-only Nevada carriers must maintain records on fuel and mileage for four years.

Mileage/Highway use taxes

Nevada does not impose a mileage tax.

Tax refunds or credits

Nevada will allow full credit for tax paid fuel purchases on the quarterly IFTA return. Any excess of tax paid over tax liability in any member jurisdiction will be credited in full to the licensee’s tax liability in other member jurisdictions or to the licensee’s account ledger as appropriate.

All special fuel must be dyed at the terminal before it may be sold exempt in Nevada. Because some end users of special fuel will purchase undyed special fuel intended for exempt purposes, the Department has developed a claim for refund that will be used specifically for special fuel refunds.

An end user may file a claim for refund of all undyed special fuel for which it pays special fuel tax, but subsequently uses in an exempt manner. To be eligible for this refund, the end user must complete the Request for Refund and must have purchased at least 200 gallons within a six-month period. Credit for fuel used off public highways must not be claimed on an IFTA tax return.

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual.

PTO/Reefer fuel

Nevada allows for refunds on tax-paid fuel used in power-take-off (PTO) equipment, refrigeration units, or for off-highway use.

A person requesting a refund for off-highway use of fuel must, if the motor vehicle is equipped with a computer or other device that is capable of computing the number of gallons of motor vehicle fuel consumed off the public highways in Nevada, submit to the Department the information provided by the computer or other device as evidence of the amount of motor vehicle fuel consumed off the public highway. If the vehicle is not equipped with such a device, the person must compute the amount of fuel used off highway by dividing the number of miles the vehicle was operated off-highway by the average number of miles traveled per gallon of fuel consumed by the vehicle and submit it to the Department to ensure its accuracy.

If a motor vehicle with auxiliary equipment consumed motor vehicle fuel and there is no auxiliary motor or separate fuel tank for the auxiliary motor, the operator of the vehicle must, to obtain the refund, submit evidence satisfactory to the Department to establish the amount of fuel used to operate the equipment. Refunds may be made in the following amounts:

Type of equipment	Refund percentage
Cement mixers, concrete pumpers, mobile cranes, or drill rigs	30%
Commercial garbage, sanitation, or refuse trucks, or trucks with an auxiliary pump for cleaning sewers, cesspools or septic tanks, or sweeper trucks	20%
Any other motor vehicle with auxiliary equipment used for a specific function when the vehicle is not traveling on the highway, including a dump truck, boom truck, car carrier, a semi-truck wrecker, refrigeration truck, a line truck with a digger, a derrick or an aerial lift, a carpet cleaning truck, a document shredding truck, or a tank truck with a pneumatic tank	10%

Refund requests must be submitted on a form provided by the Department and must include supporting information such as spreadsheets, receipts, invoices, inventory records, driver logs, miles traveled, miles traveled off-highway, and any other records or information the Department requires.

The refund request form must be submitted along with a statement explaining why clear fuel was purchased instead of non-taxed dyed fuel. Refunds must be based on a minimum of 200 gallons and must be claimed within 12 months of the date of purchase. Receipts submitted for refund purposes may be originals or copies (originals will be returned).

Records used to substantiate a refund request must be kept for four years.

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Motor carrier fuel/Highway use/Mileage tax - Nevada