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% – 1.525% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax







11/1/2018see state notice and state webpage



National Guard Member Holiday

October 27-29, 2023

Purchases made by National Guard members



Amnesty Filing Dates

On or before 6/30/2020

Go to Nevada Amnesty Page

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


Covers all taxes, fees and assessments.


All interest and penalties waived.



Amnesty Filing Dates

February 1, 2021 - May 1, 2021

Go to Nevada Amnesty Page

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.


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.


Waiver of penalties and interest.

Administration Information
Streamlined Sales Tax Status

Full Member


18 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

Last day of the month following the reporting period

Exemption Information

Nevada Resale Certificate


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

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.

  • Nevada is considered one of the 10 states with the best tax climate for business tax (reference: Tax Foundation as of 2022).

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.

Economic Nexus State by State Chart

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.

Nevada Enacts Marketplace Nexus Legislation

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

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.

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.

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.

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.

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.

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…

Senate Introduces Marketplace Fairness Act of 2015

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

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. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…

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.…