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The Governor of Nevada has signed a bill that authorizes a tax amnesty program that will run from July 1, 2010 through October 1, 2010 for taxes, fees, and assessments that are delinquent as of July 1, 2010. All interest and penalties will be waived for taxpayers who file a request for relief with the department and pay the unpaid liability in full by October 1, 2010. Specific rules regarding the amnesty program have not yet been announced. (Ch. 10 (A.B. 6), Laws 2010, Special Session, effective May 1, 2010.


The Nevada Tax Commission has adopted regulations that conform to the Streamlined Sales and Use Tax Agreement laws. These regulatory changes included the following:

definitions for drug, prosthetic device, and “prepared food intended for immediate consumption have been amended;

- a revision to explain what types of delivery charges are taxable;
- an amendment to the rule on florist delivery charges
- an exception for the taxability of custom computer software;
- the taxability of prewritten computer software maintenance contracts have been added;
- the revision of rules relating to the tax on leases or rentals of tangible personal property and on the sale of such property for lease or rental; and
- various changes regarding the administration of exemptions from sales and use taxes.

(Reg. Secs. 104-09, 105-09, and 106-09; Nevada Department of Taxation, effective November 25, 2009)


A revenue bill has been passed by the Nevada Legislature that will temporarily increase the combined sales and use tax rate by imposing an additional Local School Support Tax of 0.35%. This increase will be imposed on every county in the State for the period July 1, 2009 through June 30, 2011. (S.B. 429, as passed by the Nevada Legislature on May 22, 2009)


Governor Jim Gibbons requested the tax amnesty period be extended to the full 120 days that is available by law. The tax amnesty is available for sales and use tax, modified business tax, and the state business license fee. The reason for the extension is that the program has far surpassed the lawmakers’ previous estimate of $4 million and the governor would like to allow any additional businesses to come forward during this time. The amnesty program was originally scheduled to end September 30, 2008, but will now end October 28, 2008. (Press Release, Office of the Governor, October 6, 2008)


The Nevada Tax Commission unanimously approved Governor Jim Gibbons’ sales and use tax, modified business tax, and business license fees amnesty program. If delinquent taxpayers paid past due liabilities between July 1, 2008 and September 30, 2008, penalties and interest will be waived. (Press Release, Office of the Governor, June 2, 2008)



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