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.
This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
All retail sales of motor vehicle fuels must be reported on the Form EBR. For purposes of the Form EBR, motor vehicle fuels include gasoline, ethanol, and gasoline ethanol blends. Report sales based upon the categories of gasoline (no ethanol), E-10, E-15, E-30, E-85, and E-100 (ethanol). If none of the available options align with the type of motor vehicle fuels sold, select other. Do not report sales of undyed diesel, dyed diesel, or aviation fuels, including aviation gasoline.
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 vehicle fuels they sold, as well as the percentage of ethanol in each product sold.
Consignees, operators of consigned fuel locations, must file Form EBR.
No, if you do not sell gasoline, ethanol, or gasoline ethanol blends at a retail level and do not intend to sell any of these products in the future, contact your motor fuels account representative to have your Form EBR filing requirement waived.
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.
Form EBR must be filed electronically through the DOR website.
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.
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.
- Yes, if you are a retail dealer who is engaged in the business of storing and dispensing motor vehicle fuels 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.
Form EBR must be submitted quarterly on or before the last day of the month following of the end quarter. For example, the first quarter report for January through March activity is due on or before April 30.
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.
Contact Information
Tax Specialist Senior, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818
402-471-5773
kate.knapp@nebraska.gov
Further Questions?
Contact Nebraska Department of Revenue
at 402-471-5729
