Nevada is a destination-based state (sales are taxed where the buyer is located).
Businesses may file returns and pay taxes online at the Nevada Tax Center.
The minimum statewide tax rate is 6.85%. The combined state and local sales tax in Nevada range from 6.85% to 8.25%.
Unprepared food is tax exempt in the state. Prepared food is taxed at the full rate.
Businesses establish a minimum tax connection to the state if any of the following apply:
Online activities that establish nexus in Nevada include:
Nevada sales and use taxes are due and payable on or before the last day of the month following the reporting period.
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.
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.