Nevada Sales Tax

On this page you will find handy sales and use tax information about Nevada.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Nevada that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.85% The Nevada Minimum Statewide Tax rate of 6.85% consists of several taxes combined: Two state taxes apply — 2.00% Sales Tax and the 2.6% Local School Support Tax which equal the state rate of 4.6%. Two county taxes also apply — 0.50% Basic City-County Relief Tax and 1.75% Supplemental City-County Relief Tax equals an additional city/county rate of 2.25% for a total of 6.85%. Since the two county taxes apply to every county in the state, Nevada’s minimum statewide tax rate is considered to be 6.85%.

Range of Local Rates

0% – 1.415% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

Yes

CLICK-THROUGH NEXUS

10/1/2015

AFFILIATE NEXUS

7/1/2015

ECONOMIC NEXUS

11/1/2018see state notice and state webpage

MARKETPLACE NEXUS

10/1/2019

Status

Inactive

Amnesty Filing Dates

July 1, 2010 - October 1, 2010

Go to Nevada Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes, fees, and assessments delinquent as of July 1, 2010.

TAX TYPES AND CONDITIONS

Covers all taxes, fees and assessments.

AMNESTY BENEFITS

All interest and penalties waived.

Administration Information
Streamlined Sales Tax Status

Full Member

NUMBER OF TAXING AUTHORITIES

18 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Destination

Sales Tax Return Due Date

Last day of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Nevada Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: construction services are generally exempt; a manufacturer’s purchases are generally exempt; unprepared food; farm machinery and equipment; newspapers; and interest, finance, and carrying charges on credit sales

 

Entity types of exemptions: non-profit organizations created for religious, charitable, or educational purposes, however, organizations must apply for, and receive approval for exempt entity status by the Department of Taxation; government agencies

 

Nevada Exemption Certificate Forms

State Links
State Tax Web Page

Nevada Department of Taxation

Rate Look-Up Page

Nevada Sales Tax Rate Look-Up

Registration Link

Register for Nevada Sales Tax

History & Fun Facts
HISTORY

The Nevada Sales and Use Tax Act became of 1955 took effect on July 1, 1955.

 

Nevada became a full member of Streamlined Sales Tax on April 1, 2008.

FUN FACTS
  • Nevada is considered one of the 10 states with the worst business tax climate for sales tax (reference: Tax Foundation).

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Nevada Enacts Marketplace Nexus Legislation

Nevada has enacted legislation with marketplace nexus provisions for marketplace facilitators and marketplace referrers, effective October 1, 2019.

Nevada Voters Approve Exemptions for Feminine Hygiene Products and Medical Equipment

In the November 6, 2018 midterm elections, Nevada citizens voted to approve two new sales tax exemptions.

Nevada to Enforce Economic Nexus Regulation

Nevada has passed economic nexus provisions requiring remote sellers to register and collect tax if they surpass the state’s economic nexus thresholds, effective November 1, 2018.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Nevada Enacts Click-Through and Affiliate Legislation

Nevada expanded its definition of nexus applicable to remote sellers for sales and use tax purposes, effective 07/01/15. More…

Nevada Exemption Violates Commerce Clause but Tax Still Constitutional

A Nevada electricity company was denied a use tax refund for coal purchased in another state. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.