| MOTOR FUELS TAX RATES | ||||||
| In Cents Per Gallon | ||||||
| Nebraska - 1987 to 2010 | ||||||
| Total Tax 1 | ||||||
| Motor & | Variable | Motor & | ||||
| Month-Year | Gasohol | Diesel Fuels | Excise Tax | Wholesale | Gasohol | Diesel Fuels |
| 1-Jan-87 | 9.5 | 12.5 | 5.7 | - | 15.2 | 18.2 |
| 1-Apr-87 | 9.5 | 12.5 | 6.5 | - | 16.0 | 19.0 |
| 1-Jul-87 | 9.5 | 12.5 | 5.1 | - | 14.6 | 17.6 |
| 1-Oct-87 | 9.5 | 12.5 | 5.4 | - | 14.9 | 17.9 |
| 1-Jan-88 | 9.5 | 12.5 | 5.8 | - | 15.3 | 18.3 |
| 1-Apr-88 | 9.5 | 12.5 | 4.8 | - | 14.3 | 17.3 |
| 1-Jul-88 | 9.5 | 12.5 | 6.2 | - | 15.7 | 18.7 |
| 1-Oct-88 | 9.5 | 12.5 | 5.8 | - | 15.3 | 18.3 |
| 1-Jan-89 | 9.5 | 12.5 | 5.7 | - | 15.2 | 18.2 |
| 1-Apr-89 | 9.5 | 12.5 | 6.0 | - | 15.5 | 18.5 |
| 1-Jul-89 | 9.5 | 12.5 | 9.8 | - | 19.3 | 22.3 |
| 1-Oct-89 | 9.5 | 12.5 | 9.5 | - | 19.0 | 22.0 |
| 1-Dec-89 | 9.5 | 12.5 | 9.5 | - | 19.0 | 22.0 |
| 1-Apr-90 | 9.5 | 12.5 | 10.3 | - | 19.8 | 22.8 |
| 1-Jul-90 | 10.5 | 12.5 | 9.4 | - | 18.9 | 21.9 |
| 10-Jul-90 | 10.5 | 12.5 | 9.4 | - | 19.9 | 21.9 |
| 1-Oct-90 | 10.5 | 12.5 | 8.9 | - | 19.4 | 21.4 |
| 1-Jan-91 | 10.5 | 12.5 | 14.0 | - | 24.5 | 26.5 |
| 1-Apr-91 | 10.5 | 12.5 | 11.4 | - | 21.9 | 23.9 |
| 1-Jul-91 | 10.5 | 12.5 | 11.2 | - | 21.7 | 23.7 |
| 1-Oct-91 | 10.5 | 12.5 | 10.9 | - | 21.4 | 23.4 |
| 1-Jan-92 | 10.5 | 12.5 | 11.3 | - | 21.8 | 23.8 |
| 1-Apr-92 | 10.5 | 12.5 | 9.2 | - | 19.7 | 21.7 |
| 1-Jul-92 | 10.5 | 12.5 | 11.1 | - | 21.6 | 23.6 |
| 1-Oct-92 | 10.5 | 12.5 | 11.5 | - | 22.0 | 24.0 |
| 1-Jan-93 | 12.5 | 12.5 | 12.1 | - | 24.6 | 24.6 |
| 1-Apr-93 | 12.5 | 12.5 | 10.2 | - | 22.7 | 22.7 |
| 1-Jul-93 | 12.5 | 12.5 | 11.8 | - | 24.3 | 24.3 |
| 1-Sep-93 | 12.5 | 12.5 | 11.8 | - | 24.3 | 24.3 |
| 1-Oct-93 | 12.5 | 12.5 | 11.3 | - | 23.8 | 23.8 |
| 1-Jan-94 | 12.5 | 12.5 | 13.5 | - | 26.0 | 26.0 |
| 1-Apr-94 | 12.5 | 12.5 | 10.9 | - | 23.4 | 23.4 |
| 1-Jul-94 | 12.5 | 12.5 | 11.4 | - | 23.9 | 23.9 |
| 1-Oct-94 | 12.5 | 12.5 | 12.3 | - | 24.8 | 24.8 |
| 1-Jan-95 | 12.5 | 12.5 | 11.7 | - | 24.2 | 24.2 |
| 1-Apr-95 | 12.5 | 12.5 | 11.5 | - | 24.0 | 24.0 |
| 1-Jul-95 | 12.5 | 12.5 | 13.2 | - | 25.7 | 25.7 |
| 1-Oct-95 | 12.5 | 12.5 | 12.3 | - | 24.8 | 24.8 |
| 1-Jan-96 | 12.5 | 12.5 | 12.6 | - | 25.1 | 25.1 |
| 1-Apr-96 | 12.5 | 12.5 | 13.2 | - | 25.7 | 25.7 |
| 1-Jul-96 | 12.5 | 12.5 | 13.9 | - | 26.4 | 26.4 |
| 1-Oct-96 | 12.5 | 12.5 | 12.8 | - | 25.3 | 25.3 |
| 1-Jan-97 | 12.5 | 12.5 | 12.8 | - | 25.3 | 25.3 |
| 1-Apr-97 | 12.5 | 12.5 | 12.4 | - | 24.9 | 24.9 |
| 1-Jul-97 | 12.5 | 12.5 | 12.3 | - | 24.8 | 24.8 |
| 1-Oct-97 | 12.5 | 12.5 | 12.0 | - | 24.5 | 24.5 |
| 1-Jan-98 | 12.5 | 12.5 | 12.1 | - | 24.6 | 24.6 |
| 1-Apr-98 | 12.5 | 12.5 | 10.3 | - | 22.8 | 22.8 |
| 1-Jul-98 | 12.5 | 12.5 | 11.0 | - | 23.5 | 23.5 |
| 1-Jan-99 | 12.5 | 12.5 | 10.3 | - | 22.8 | 22.8 |
| 1-Jul-99 | 12.5 | 12.5 | 11.6 | - | 24.1 | 24.1 |
| 1-Jan-00 | 12.5 | 12.5 | 11.4 | - | 23.9 | 23.9 |
| 1-Jul-01 | 12.5 | 12.5 | 11.4 | - | 23.9 | 23.9 |
| 1-Jan-01 | 12.5 | 12.5 | 11.4 | - | 23.9 | 23.9 |
| 1-Jul-01 | 12.5 | 12.5 | 12.0 | - | 24.5 | 24.5 |
| 1-Jan-02 | 12.5 | 12.5 | 12.0 | - | 24.5 | 24.5 |
| 1-Jul-02 | 12.5 | 12.5 | 12.0 | - | 24.5 | 24.5 |
| 1-Jan-03 | 12.5 | 12.5 | 12.1 | - | 24.6 | 24.6 |
| 1-Jul-03 | 12.5 | 12.5 | 12.1 | - | 24.6 | 24.6 |
| 1-Jan-04 | 12.5 | 12.5 | 12.3 | - | 24.8 | 24.8 |
| 1-Jul-04 | 12.5 | 12.5 | 12.3 | - | 24.8 | 24.8 |
| 1-Jan-05 | 12.5 | 12.5 | 12.9 | - | 25.4 | 25.4 |
| 1-Jul-05 | 12.5 | 12.5 | 12.8 | - | 25.3 | 25.3 |
| 1-Jan-06 | 12.5 | 12.5 | 13.6 | - | 26.1 | 26.1 |
| 1-Jul-06 | 12.5 | 12.5 | 14.6 | - | 27.1 | 27.1 |
| 1-Jan-07 | 12.5 | 12.5 | 14.6 | - | 27.1 | 27.1 |
| 1-Jul-07 | 12.5 | 12.5 | 14.5 | - | 27.0 | 27.0 |
| 1-Jan-08 | 12.5 | 12.5 | 10.5 | - | 23.0 | 23.0 |
| 1-Jul-08 | 12.5 | 12.5 | 13.5 | - | 26.0 | 26.0 |
| 1-Jan-09 | 12.5 | 12.5 | 13.9 | - | 26.4 | 26.4 |
| 1-Jul-09 | 10.3 | 10.3 | 6.4 | 9.7 | 26.4 | 26.4 |
| 1-Jan-10 | 10.3 | 10.3 | 7.8 | 8.7 | 26.8 | 26.8 |
| 1-Jul-10 | 10.3 | 10.3 | 7.1 | 9.7 | 27.1 | 27.1 |
| Source: Nebraska Department of Revenue, Unpublished data, July 2010 | ||||||
| 1 The total tax rate consists of a fixed portion and a variable portion, which is set each calendar quarter. | ||||||
| Last Updated: | 22-Jul-10 | |||||
| by Nebraska Databook | ||||||
| email: | michael.lundeen@nebraska.gov | |||||