Who pays the motor fuel tax on fuel sold for consumption in Nebraska?
Nebraska allows one tax-free “passthrough” following the sale by the first owner (supplier), provided, it and the subsequent purchasers are properly licensed. For example, a supplier (position holder) may sell fuel tax-free to a licensed distributor who may sell it tax-free to a licensed wholesaler who must pay the applicable tax. Likewise, a supplier may sell tax-free to a licensed distributor who may sell tax-free to another licensed distributor but that distributor may not sell the fuel tax-free.
