Nebraska: Fuel Excise Taxes
Nebraska Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Nebraska and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Nebraska Gasoline Tax
| Excise: | $0.27 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.28 / gallon |
Nebraska Diesel Tax
| Excise: | $0.27 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.27 / gallon |
Nebraska Gasohol Tax
| Excise: | $0.27 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.28 / gallon |
† Additional Applicable Taxes: Petroleum fee
Other Nebraska Fuel Excise Tax Rates
The primary excise taxes on fuel in Nebraska are on gasoline, though most states also tax other types of fuel.
Nebraska Aviation Fuel Tax
In Nebraska, Aviation Fuel is subject to a state excise tax of 5.0 cents per gallon
Point of Taxation: Distributor/Wholesaler level
Nebraska Jet Fuel Tax
In Nebraska, Jet Fuel is subject to a state excise tax of 3.0 cents per gallon
Point of Taxation: Distributor/Wholesaler level
Payment of Nebraska Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 20th of each month for the previous month.
Nebraska Fuel Tax Reports
Fuel producers and vendors in Nebraska have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Nebraska government. Click the button below to view details on five NE fuel tax reports.
View Fuel Tax ReportsNebraska Compressed Fuel Retailer Return, Form 86
Report Due: 20 th day of the month following the close of the reporting month. Returns are considered timely filed if electronically transmitted on or before the 20 th day of the month following the close of the
Report Penalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Payment Due: 20 th day of the month following the close of the reporting month. To be considered timely, an EFT tax payment must be initiated on or before 5:00 p.m. Central Time on the timely filed date, and the s
ReportPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
PaymentPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Nebraska Ethanol and Biodiesel Producer's Return, Form 83
Report Due: 20 th day of the month following the close of the reporting month. Returns are considered timely filed if electronically transmitted on or before the 20 th day of the month following the close of the
Report Penalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Payment Due: 20 th day of the month following the close of the reporting month. To be considered timely, an EFT tax payment must be initiated on or before 5:00 p.m. Central Time on the timely filed date, and the s
ReportPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
PaymentPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Nebraska Monthly Fuels Tax Return, Form 73
Report Due: 20 th day of the month following the close of the reporting month. Returns are considered timely filed if electronically transmitted on or before the 20 th day of the month following the close of the
Report Penalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Payment Due: 20 th day of the month following the close of the reporting month. To be considered timely, an EFT tax payment must be initiated on or before 5:00 p.m. Central Time on the timely filed date, and the s
ReportPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
PaymentPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Nebraska Motor Fuels Terminal Operator Report, Form 87
Report Due: 20 th day of the month following the close of the reporting month. Returns are considered timely filed if electronically transmitted on or before the 20 th day of the month following the close of the
Report Penalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Payment Due: 20 th day of the month following the close of the reporting month. To be considered timely, an EFT tax payment must be initiated on or before 5:00 p.m. Central Time on the timely filed date, and the s
ReportPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
PaymentPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Nebraska Motor Fuels Use Tax Return, Form 74
Report Due: 20 th day of the month following the close of the reporting month. Returns are considered timely filed if electronically transmitted on or before the 20 th day of the month following the close of the
Report Penalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Payment Due: 20 th day of the month following the close of the reporting month. To be considered timely, an EFT tax payment must be initiated on or before 5:00 p.m. Central Time on the timely filed date, and the s
ReportPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
PaymentPenalties: A penalty of $50 will be imposed on returns filed within 10 days after the due date. An additional penalty of $100, or 10% of the unpaid tax, whichever is greater, will be imposed on the 11th day after the due date.
Federal Fuel Excise Taxes
The price of all motor fuel sold in Nebraska also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Nebraska comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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