Clark County Gas Tax: Rates, Indexing, and Refunds

Drivers in Clark County pay roughly 78 cents in combined taxes on every gallon of regular gasoline. That total stacks a federal excise tax, Nevada’s state fuel tax, a few small state fees, and the county’s own levies — the largest of which adjusts upward most years based on road construction costs.

What You Pay Per Gallon Right Now

For the fiscal year running July 1, 2025 through June 30, 2026, a gallon of regular gasoline sold in Clark County carries these tax components:

Federal excise tax: 18.4 cents, which includes a 0.1-cent fee for the Leaking Underground Storage Tank trust fund.¹
Nevada state tax: 23 cents.²
State cleanup fee: 0.75 cents.
State inspection fee: 0.055 cents.³
County option tax: 9 cents, the maximum allowed under NRS 373.030.⁴
Other county tax: 1 cent.
Fuel Revenue Indexing (FRI): approximately 26.07 cents, the component that resets each July.²

Added together, the taxes come to approximately 78.3 cents per gallon before any retail markup.

Diesel runs higher. The federal excise tax on diesel is 24.4 cents per gallon rather than 18.4 cents, reflecting the heavier wear commercial vehicles place on road surfaces.¹ State and county diesel components also differ, so the per-gallon tax burden on diesel sits somewhat above that of gasoline.

Why the Rate Changes Every July

The indexed piece — Fuel Revenue Indexing — is the reason your pump total can shift from one summer to the next. Authorized under NRS 373.0663, FRI applies only in Nevada counties with populations of 700,000 or more, which in practice means Clark County and Washoe County.⁴

Each fiscal year beginning July 1, the prior year’s indexed amount is recalculated using an “adjusted average highway and street construction inflation index” set by the statute.⁴ The Nevada DMV labels this component “PPI,” suggesting the underlying index tracks producer prices for road construction materials and labor.²

When asphalt, concrete, and construction labor get more expensive, the tax rises so road-building budgets keep pace. When construction costs flatten, the increase is smaller. The FY2026 adjustment is a recent example of the upside: FRI jumped from about 23.08 cents to 26.07 cents, roughly 3 cents per gallon in a single reset.²

The 2025 Extension Through 2036

Clark County’s FRI authority was originally set to expire at the end of 2026. Without action, the indexed portion of the gas tax — currently about 26 cents per gallon — would have dropped to zero.⁵

The 2025 Nevada Legislature passed Assembly Bill 530, which authorized the Clark County Commission to extend FRI for up to 10 additional years by a two-thirds vote, without immediate voter approval.⁶ In November 2025, the Commission approved the extension. FRI will now continue through 2036, at which point voters will decide whether to make the program permanent.

The extension preserves the existing indexing formula and adds no new tax categories. The Nevada Department of Transportation expects FRI to generate between $50 million and $55 million per year going forward, with modest annual increases tied to the construction cost index.

Where the Money Goes

Nevada law tightly restricts what county fuel tax revenue can pay for. Under NRS 373.110, net proceeds from the county option tax and certain FRI components must be deposited into a “regional street and highway fund” in the county treasury. That fund is legally separate: it cannot be folded into the county’s general fund or spent on unrelated purposes.⁴ Disbursement follows the rules in Chapter 373 and Chapter 277A, which governs regional transportation commissions.

The Regional Transportation Commission of Southern Nevada (RTC) is the primary recipient. As of early 2025, the RTC received roughly 26 cents of every gallon’s state and local tax, funding local road projects, transit operations, and congestion improvements.

State fuel tax revenue also flows back to county roads in part. Under NRS 365.540, five cents of the state’s per-gallon gasoline tax must be used exclusively for constructing, maintaining, and repairing rights-of-way.⁷ The Nevada Department of Transportation handles state highway maintenance within county borders using its share of the statewide pool.

Who Can Get a Refund

Not every gallon purchased in Clark County stays taxed. NRS 365.370 allows refunds in three main situations: fuel exported out of Nevada, fuel sold to the U.S. government for military use, and fuel purchased for any purpose other than propelling a motor vehicle on public roads.⁷

That last category covers off-highway use: running stationary generators, powering construction equipment on private property, fueling farm machinery that never touches a public road. To claim a refund, you file a claim form with the Nevada DMV’s Motor Carrier Division, supported by original purchase invoices. The claim must cover at least 200 gallons purchased within a six-month window, and you have to keep daily records of off-road fuel use for four years in case of an audit.⁷

Two categories are explicitly excluded. Aviation fuel purchases cannot be refunded regardless of use, and gasoline used in recreational watercraft is non-refundable because that revenue is directed to boating programs under NRS 365.535.⁷

Electric and Hybrid Vehicles

If you drive an EV or hybrid in Clark County, you contribute less to the gas tax pool or nothing at all. Unlike many states that have added supplemental annual registration fees on electric and hybrid vehicles, Nevada does not currently charge any such surcharge. EV and hybrid owners pay standard registration fees and nothing equivalent to the per-gallon tax that funds road construction and maintenance. The gap is likely to grow into a bigger policy question as adoption increases, since FRI revenue projections assume gasoline consumption continues at roughly current levels.

1
U.S. Energy Information Administration. How Much Tax Do We Pay on a Gallon of Gasoline and on a Gallon of Diesel Fuel
2
Nevada Department of Motor Vehicles. Fuel Dealers and Suppliers
3
Nevada Legislature. Nevada Code 590-120 – Inspection Fee for Motor Vehicle Fuel or Lubricating Oil Shipped, Transported or Held for Sale
4
Nevada Legislature. Nevada Revised Statutes Chapter 373 – County Taxes on Fuel
5
Nevada Legislature. Resolution No 7886
6
Nevada Legislature. AB 530 Fact Sheet
7
Nevada Legislature. Nevada Revised Statutes Chapter 365 – Taxes on Certain Fuels for Motor Vehicles and Aircraft