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NevadaSales Tax

A Complete Guide For Businesses

Automate My NevadaSales Tax Filings

State Rate
6.85%

Local Tax
yes

Phone
(866) 962-3707

General requirements

Nevada is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on the sale, transfer, barter, licensing, lease, rental, use or other consumption of tangible personal property (TPP) in Nevada
  • Services not in conjunction with a sale of TPP are not taxed
  • Sales made for eventual resale are not taxed

Businesses may file returns and pay taxes online at the Nevada Tax Center.

Rates

The minimum statewide tax rate is 6.85%. The combined state and local sales tax in Nevada range from 6.85% to 8.25%.

How food is taxed

Unprepared food is tax exempt in the state. Prepared food is taxed at the full rate.

Nexus in Nevada

Businesses establish a minimum tax connection to the state if any of the following apply:

  • Have employees, independent contractors, or other representative doing business in the state
  • Maintains an office, distributing house, salesroom, warehouse or another place of business
  • Maintains a relationship with a resident of the state who helps establish and maintain a market for products and services
  • Solicits sales in the state through representatives

Online activities that establish nexus in Nevada include:

  • Having an affiliate or referral relationship with a contractor or representative in the state
  • Sales from these referrals exceed $10,000 during each of the prior 4 quarters

Filing schedule

Nevada sales and use taxes are due and payable on or before the last day of the month following the reporting period.

Registering to collect sales tax in Nevada

Before collecting sales tax, you must apply to the Nevada Department of Taxation for a permit. The application must be accompanied by a fee of $15.00 for each location. New businesses may register online at Nevada Tax.

Penalties

If taxes are not filed and paid by the due date, the penalty charged is 10% of taxes due.

An additional 0.75% interest is charged per month.

See how easy it is to automate your sales tax filings.

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