Nevada Revenue and Taxation

Sec. § 365.170
Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.

Every dealer shall:

1.

Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

2.

In accordance with the provisions of NRS 365.330, pay an excise tax on:

(a)

All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

(b)

Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,
Ê so sold, distributed or used.
Source

Last accessed
Feb. 5, 2021

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