E-15 Access Standard Act FAQs
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
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I already file a monthly motor fuels tax return. Do I still need to file an Ethanol Blend Report, Form EBR?
Yes, Form EBR is different from the motor fuels tax return. Form EBR requires retailers to report how many gallons of each type of motor fuel they sold, as well as the percentage of ethanol in each product sold.
I operate a consignment location owned by another person. Who files Form EBR?
Consignees, operators of consigned fuel locations, must file Form EBR.
What do I do if I no longer own or operate my motor fuels retail business?
If you no longer operate a motor fuels retail business, contact your motor fuels account representative with the Nebraska Department of Revenue, or call 402-471-5729, to cancel your motor fuels retailer license.
How do I file Form EBR?
Form EBR must be filed electronically through the DOR website.
What fuel products must I report on Form EBR?
The products that must be reported are gasoline (no ethanol), E-10, E-15, E-30, E-85, and E-100 (ethanol). If none of the available options align with the product sold, select other. You do not need to report sales of undyed diesel, dyed diesel, or aviation fuels.
I have more than one retail location. How do I report my activity?
Report the sales activity for multiple retail locations on the same Form EBR. Report gallons sold for each product type for each location. If you retailed fuel through bulk deliveries, list “bulk” as the location.
How do I determine the ethanol percentage in the product sold?
Refer to your purchase documentation, for example purchase invoices and bills of lading, to determine the exact ethanol content in the gallons sold. If you sold a gasoline ethanol blend through a blenders pump, review your purchase documentation and blend ratios to determine how much ethanol was contained in the product sold.
I did not sell any gasoline, ethanol, or gasoline blend during the quarter; do I still have to file Form EBR?
- Yes, if you are a retail dealer who is engaged in the business of storing and dispensing motor fuel from a motor fuel pump for sale on a retail basis you must file the Form EBR. This includes fuel sold through retail stations and bulk deliveries.
- For convenience, you may check the box “No gasoline, ethanol, or gasoline ethanol blends were sold this quarter” on Form EBR and then submit your report.
How often do I have to file Form EBR?
Form EBR must be submitted quarterly on or before the last day of the following month of the end quarter. For example, the first quarter report for January through March activity is due on or before April 30.
I incorrectly filled out my Form EBR, do I have to file an Amended Report?
Yes, to file an amended Form EBR, you may check the box stating, “This is an Amended Report.” An amended report must contain all records, not just the ones that need to be changed.