Nevada state seal

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%.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your Nevada sales tax rate:

How food is taxed

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

Nexus in Nevada

Business activites that establish a minimum tax connection to the state include:

  • Having employees, independent contractors, or other representative doing business in the state
  • Maintaining an office, distributing house, salesroom, warehouse or another place of business
  • Maintaining a relationship with a resident of the state who helps establish and maintain a market for products and services
  • Soliciting 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

Economic nexus in Nevada:

  • The state has yet to pass a law on economic nexus, but they have proposed the following in a notice to remote sellers:
    • Sellers whose sales into Nevada exceed $100,000 gross revenue or 200 separate transactions in the previous or current calendar year must register with the state, collect sales tax on sales to Nevada, and remit that sales tax to the state.

Want more information? Check out this FAQ.

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.

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