Clark County Gas Tax: Rates, July Indexing, and 2036 Extension

A gallon of regular gasoline sold in Clark County carries roughly 78 cents in combined federal, state, and county taxes before any retail markup. The Clark County gas tax is layered: a flat federal excise, a fixed Nevada state tax, a couple of small state fees, two county components, and an indexed piece that resets every July based on road construction costs.

What You Pay Per Gallon

For the fiscal year running July 1, 2025 through June 30, 2026, the tax on each gallon of regular gasoline breaks down like this:

Add it all up and you get roughly 78.3 cents per gallon. Diesel runs higher: the federal excise on diesel is 24.4 cents per gallon, and state and county components differ as well, so the total per-gallon tax on diesel is somewhat above the gasoline figure.1U.S. Energy Information Administration. How Much Tax Do We Pay on a Gallon of Gasoline and on a Gallon of Diesel Fuel

Why the Rate Changes Every July

The piece that moves is Fuel Revenue Indexing. 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, separately, Washoe County.4Nevada Legislature. Nevada Revised Statutes Chapter 373 – County Taxes on Fuel

Each fiscal year beginning July 1, the indexed portion is recalculated against a measure the statute calls the “adjusted average highway and street construction inflation index.” The Nevada DMV labels the component “PPI,” which points to a producer price index tracking road construction materials and labor.2Nevada Department of Motor Vehicles. Fuel Dealers and Suppliers When asphalt, concrete, and construction labor get more expensive, the tax rises so that road-building budgets don’t lose ground. When construction costs flatten, the annual bump is smaller.

Recent adjustments have been noticeable. The FRI component climbed from about 23.08 cents per gallon in FY2025 to 26.07 cents in FY2026, roughly a 3-cent jump in a single reset.2Nevada Department of Motor Vehicles. Fuel Dealers and Suppliers

The 2025 Extension Through 2036

FRI was originally scheduled to expire at the end of 2026. Without renewal, the roughly 26-cent indexed portion of the county gas tax would have dropped to zero.5Nevada Legislature. Resolution No 7886

The 2025 Nevada Legislature passed Assembly Bill 530, letting the Clark County Commission extend FRI for up to 10 more years by a two-thirds vote without an immediate ballot measure.6Nevada Legislature. AB 530 Fact Sheet The Commission approved the extension in November 2025. FRI will now run through 2036, at which point voters decide whether to make it permanent. The extension keeps the existing formula and adds no new tax categories. The Nevada Department of Transportation projects FRI will generate $50 million to $55 million per year, with modest annual increases tied to construction costs.

Where the Money Goes

Nevada law limits how county fuel tax revenue can be used. Under NRS 373.110, net proceeds from the county option tax and certain FRI components go into a “regional street and highway fund” in the county treasury. That fund is legally separate from the county general fund and can only be disbursed under the rules in Chapters 373 and 277A.4Nevada Legislature. Nevada Revised Statutes Chapter 373 – County Taxes on Fuel

The Regional Transportation Commission of Southern Nevada is the primary recipient, using the money for local road projects, transit operations, and congestion improvements. Some state-level fuel tax revenue also cycles back to county roads: NRS 365.540 requires five cents of the state’s per-gallon gasoline tax to be used only for constructing, maintaining, and repairing rights-of-way.7Nevada Legislature. Nevada Revised Statutes Chapter 365 – Taxes on Certain Fuels for Motor Vehicles and Aircraft The Nevada Department of Transportation handles state highway maintenance inside county lines from its share of the statewide fuel tax pool.

Getting a Refund for Off-Highway Use

You can recover the state fuel tax on gasoline you didn’t burn on a public road. NRS 365.370 allows refunds in three situations: fuel exported out of Nevada, fuel sold to the U.S. government for military use, and fuel bought for any purpose other than propelling a motor vehicle on public roads.7Nevada Legislature. Nevada Revised Statutes Chapter 365 – Taxes on Certain Fuels for Motor Vehicles and Aircraft

Off-highway use is the category most drivers and businesses would tap. It covers stationary generators, construction equipment kept on private property, and farm machinery that never leaves private land. To claim, file a refund form with the Nevada DMV’s Motor Carrier Division and attach the original purchase invoices. The claim has to cover at least 200 gallons purchased within a six-month window, and you’ll need daily records of off-road fuel use kept for four years in case of audit.7Nevada Legislature. Nevada Revised Statutes Chapter 365 – Taxes on Certain Fuels for Motor Vehicles and Aircraft

Two categories are excluded. Aviation fuel is non-refundable regardless of use. So is gasoline used in recreational boats, since that revenue is redirected to boating safety and outdoor recreation facilities under NRS 365.535.7Nevada Legislature. Nevada Revised Statutes Chapter 365 – Taxes on Certain Fuels for Motor Vehicles and Aircraft

Electric and Hybrid Vehicles

Nevada does not currently charge a supplemental annual registration fee on electric or hybrid vehicles to replace lost gas tax revenue. EV and hybrid owners in Clark County pay standard registration fees and contribute nothing equivalent to the per-gallon tax that funds road work. Some states have added such a surcharge; Nevada, as of now, has not.