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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 Sales Tax Rates
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% – 1.525% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

10/1/2015
AFFILIATE NEXUS

7/1/2015
ECONOMIC NEXUS

11/1/2018 – see state notice and state webpage
MARKETPLACE NEXUS

10/1/2019
Sales Tax Holidays
National Guard Member Holiday

October 25-27, 2024

Purchases made by National Guard members
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

On or before 6/30/2020

Go to Nevada Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes, fees, and assessments delinquent as of June 30, 2020.

TAX TYPES AND CONDITIONS

Covers all taxes, fees and assessments.
AMNESTY BENEFITS

All interest and penalties waived.

Status

Inactive

Amnesty Filing Dates

February 1, 2021 - May 1, 2021

Go to Nevada Amnesty Page
AMNESTY INCLUSION PERIODS

For period end dates March 31, 2020 and prior due on or before April 30, 2020 for quarterly filers and period end dates May 31, 2020 and prior due on or before June 30, 2020 and/or outstanding tax debts.

TAX TYPES AND CONDITIONS

Taxes, fees or assessments required to be paid to the Nevada Department of Taxation. If unregistered, need to pay and file back 8 years or to date of nexus; if registered, back file amended return 3 years back.
AMNESTY BENEFITS

Waiver of penalties and interest.

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 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 best tax climate for business tax (reference: Tax Foundation as of 2022).

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.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Nevada Now Accepting ACH Credits for Tax Payments

The Nevada Department of Taxation will begin accepting ACH credits as a tax payment method. Interested taxpayers can contact AJ Somers at 775-684-2000 to make arrangements. (Press Release, Nevada Department of Taxation, January 4, 2013)

Nevada Reaches Collection Agreement with Amazon

Nevada Governor Brian Sandoval announced that the state has reached an agreement with Amazon to begin collecting Nevada sales tax on purchases and to work together to enact federal legislation that would create a simplified framework for sales tax collection.…

Nevada Amends Tax Abatements to Provide for Repayment

Nevada enacted legislation that amends various provisions that allow partial sales and use and property tax abatements for items such as renewable energy facilities and certain energy efficient buildings. Under the amendment, effective July 1, 2012, the provisions require that…

Nevada Approves Tax Amnesty

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…

Nevada Adopts SST Rules

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; -…

Nevada Increases Local School Support Tax by .35%

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…

Nevada Tax Amnesty Period Extended

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…

Complimentary Meals Not Taxable in Nevada

Recently, the Nevada Supreme Court ruled that Nevada businesses are not liable for paying sales and use taxes on food served to customers or employees free of charge.

Nevada Tax Amnesty Program Approved

Governor Jim Gibbon’s tax amnesty proposal has been unanimously approved by the Nevada Tax Commission. Effective July 1, 2008 through September 30, 2008, the program will apply to sales and use tax, modified business tax and business license fees. Taxpayers…

Nevada Voters Approve Exemptions for Farm Machinery & Vehicle Trade-Ins

Exemptions relating to farm machinery and vehicle trade-ins were recently approved by Nevada voters. The new amendment to the Nevada Sales and Use Tax Act exempts from state and local tax the “value of any used vehicle taken in trade…

Nevada has decreased the sales tax collection allowance.

The new sales tax collection allowance is .5% from 1.25% effective July 1, 2003. (Nevada Tax Notes Issue No. 145.)

The State of Nevada, its unincorporated agencies, and instrumentalities are exempt from use tax on leased vehicles.

This exemption was passed during the 2003 Legislative Session by way of Senate Bill No. 313. The lease exemption is only for motorized vehicles. (Nevada Tax Notes, No. 145, January 2004.)

Nevada construction contractors’ liability.

Construction contractors providing new construction or doing a remodel of real property can show time and materials pricing on the invoices they provide their customers but cannot tax the customer for the materials. The tax liability is taken care of…

Nevada amends the taxability for freight, transportation, and delivery.

Charges for freight, transportation, and / or delivery are taxable if they are not separately stated from the sell of tangible personal property. However, these same charges can be exempt. To be exempt they must be separately stated and the…