Nebraska

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: Distributor/Wholesaler Level Diesel: Distributor/Wholesaler Level Aviation Fuel: Distributor/Wholesaler Level Jet Fuel: Distributor/Wholesaler Level

Rate reported

Gasoline: Jan 1, 2026 through Dec 31, 2026 = 31.8 cents per gallon (subject to change semiannually) / Diesel: Jan 1, 2026 through Dec 31, 2026 = 31.8 cents per gallon (subject to change semiannually). Effective October 1, 2026, dy

Gallons basis

Calculation basis: Gross Gallons Please provide the reference information: Per Neb. Rev. Stat. § 66-487 (https://nebraskalegislature.gov/laws/statutes.php?statute=66-487), Nebraska taxes based on gross gallons.

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Per Neb. Rev. Stat. § 66-1521 (https://nebraskalegislature.gov/laws/statutes.php?statute=66-1521), a petroleum release remedial action fee is imposed on the producer, refiner, importer, distributor, wholesaler, or supplier who engages in the sale or delivery of petroleum, for example motor vehicle fuels and clear and dyed diesel. The fee is due at the same point as the motor fuels tax. The rate is $.009 per gallon on motor vehicle fuels, including aviation gasoline, and $.003 per gallon on clear and dyed diesel, biodiesel, and jet fuel. Effective Oct. 1, 2026, the fee on clear diesel, biodiesel, and jet fuel will increase to $.006 per gallon, and dyed diesel is not subject to the petroleum release remedial action fee.

Rate updates

Please list any rate updates for your state: The rate for motor vehicle fuels and diesel fuel is subject to change on a semiannual basis. Effective July 1, 2026, the motor fuels tax rate stayed the same at 31.8 cents per gallon.

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: Gasoline, gasohol, and ethanol are not subject to sales tax. Diesel fuels are subject to sales tax when sold for uses other than to propel a vehicle. The sales tax rate is the state sales tax rate in effect plus any applicable local tax. The sales tax rate is applied to the dollar amount of the sale. For more information, see Reg 1-089 Energy Source Utility Exemption.

Scheduled changes

Rate subject to change each January 1 and July 1; unchanged at 31.8 cents on July 1, 2026. Dyed diesel taxed 0.25 cent from October 1, 2026.

Confidence

high

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Columbus, NE
• Doniphan, NE
• Geneva, NE
• Lincoln, NE
• Norfolk, NE
• North Platte, NE
• Omaha, NE
• Osceola, NE
• Sidney, NE
• Superior, NE