NEBRASKA- The Nebraska motor fuels tax rate for July 1 through December 31, 2021, will be 27.7 cents per gallon, down from 28.7 cents per gallon. The components of the future and current rates include wholesale, variable, and fixed rates. The wholesale tax rate is set depending on the wholesale price of fuel. The variable tax rate is set to meet legislative appropriations. The fixed rate is set by statute.
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