Nevada Sales Tax

If you’re ready to begin selling to customers in Nevada, you need to know about the state tax laws to collect and remit the correct amount of sales tax to the state. The laws governing the collection and remittance of sales tax in Nevada follow the same general outline as those of most other states, but there are also plenty of details specific to the Battle Born State.

Nevada Sales Tax Rates

The total statewide sales tax rate in Nevada is 6.85%. This is made up of four parts:

• State General Fund – 2.00%
• Local School Support Tax (LSST) – 2.60%
• Basic City-County Relief Tax (BCCRT) – 0.50%
• Supplemental City-County Relief Tax (SCCRT) – 1.75%

Additionally, local rates apply in various jurisdictions, which can bring the total sales tax rate as high as 8.375% in some parts of the state. For example, in Las Vegas, the combined rate is 8.375%, which includes the state 6.85% rate and the Clark County rate of 1.525%.

Tax Sourcing

Nevada is a destination-based state, which means the applicable total rate will be that of the final delivery address of the purchased goods if you’re shipping from out of state. Brick and mortar stores in Nevada will add the tax rate at their physical location for in-person purchases regardless of where the customer actually lives.

For online retailers, it is therefore important to be able to determine the local sales tax rate for any given address. This cannot be done based on zip code alone. Tools such as AccurateTax’s TaxTools can automate this process.

Nevada Nexus

Just as in other states, you are only liable for collecting and remitting Nevada sales tax on purchases to customers in the state if you have a nexus there. This presence can be in the form of a physical nexus or an economic one.

Physical Nexus

A physical nexus applies to businesses who physically operate within the state of Nevada. Physical nexus can be triggered by the following conditions:

• The presence of a physical office, warehouse, storefront, or any other place of business in the state.
• The presence of employees representing the company regularly working in the state.
• The presence of an agent, sales representative, contractor, or other representative acting in an official capacity in Nevada.
• The presence of goods stored in a warehouse in the state.
• The delivery of purchases into Nevada in a private or company vehicle, as opposed to through a common carrier.
• The presence of goods stored in a warehouse in Nevada.

It’s worth noting that having goods stored in an Amazon fulfillment center in Nevada does trigger a nexus condition for you, and Amazon has fulfillment centers in the state. That means that if you use fulfillment by Amazon, you likely have a nexus and so an obligation to collect and remit sales tax on purchases shipped to customers in Nevada.

It’s important to remember, too, that once a nexus condition has been triggered, it applies to all sales you make into the state, regardless of the route. So if it’s having goods stored in the Amazon warehouse that creates your nexus, you still have to collect sales tax on purchases made through other ecommerce platforms.

Economic Nexus

Nevada has separate economic nexus conditions that went into effect in 2018. Even those without a physical presence in Nevada must collect and remit sales tax to the state if they make more than $100,000 in retail sales or 200 or more separate retail transactions in the state in the previous or current calendar year. View Nevada’s full guidance for remote sales and management of tax data on its website.

Marketplace Facilitators

If a marketplace facilitator has $100,000 in retail sales and/or 200 transactions, either from itself or its third-party sellers, then the marketplace facilitator is required to collect and remit tax on behalf of its sellers. If a facilitator is below both thresholds, it must notify its sellers that it is not required to collect tax. In this case, if a marketplace seller itself meets either threshold, it must register and collect tax on behalf of its customers.

What is Taxable in Nevada

Tangible Goods

If you do have a sales tax nexus in Nevada, you need to determine if what you’re selling is taxable under state law. In general, sales tax in Nevada applies to nearly all tangible personal property that is transferred from one entity to another for value. That includes, but is not limited to, things like:

• Appliances
• Automobile Parts
• Books
• Camping Equipment
• Recreational Vehicles
• Clothes
• Computer Hardware and Software
• Camping Equipment
• Home Furnishings
• Toys
• Subscriptions
• Musical Instruments
• Office Equipment and Supplies
• Leases and rentals of tangible personal property

Exceptions to the state sales tax include:

• Unprepared food
• Prescription medications and medical devices
• Farm machinery and equipment
• Newspapers
• Digital products delivered by download
• Interest, finance, and carrying charges on credit sales

Services

Most services in Nevada are not taxable. Only services necessary to complete the sale of tangible personal property are taxable. This includes both fabrication and handling/crating, but excludes installation, repair, and reconditioning, as long as they are stated separately on the invoice.

Shipping and Handling

Delivery, transportation, and freight charges are not taxable by Nevada. However, handling, packaging, and crating charges are taxable, regardless of whether they’re included in the total purchase price of the item or listed separately on the invoice.

Digital Goods and Services

Software and digital goods are not taxable when delivered electronically, but would be if delivered on a CD or other physical medium. SaaS (software as a service), cloud services, and streaming content are likewise not taxable.

Exemptions

Items purchased for resale are also not taxable, but the buyer must obtain a resale certificate from the state prior to the sale, and that certificate must be presented to the seller at the time of purchase. For the sales tax exemption to be honored, the seller must validate, store and be able to produce the resale certificate (aka seller’s permit) during an audit.

Registration and Filing

Before you can begin collecting sales tax from your Nevada customers, to ensure tax compliance, you need to register with the state and obtain a Nevada Sales Tax Permit. This can be done online through the SSUTA website or directly through the Nevada Department of Taxation. The fee for a permit is $15, and you will need one permit per location if you have more than one physical store or office within the state. Remote sellers pay the minimum $15.

Security deposits are also generally required when you’re filing for a Nevada Sales Tax Permit for the first time. The size of the required deposit depends on your filing frequency, and generally you’ll fall into one of the following categories:

• Quarterly filers – deposit of twice the estimated average tax due quarterly
• Monthly filers – three times the estimated average tax due monthly
• Annual filers – four times the estimated average tax due annually

If your tax liability per year is estimated to be less than $1,000, no deposit is required. After three years of timely filing and payment of your Nevada state sales tax, you may request a refund of the deposit and that the requirement be waived. To ensure tax compliance, filing of your Nevada sales tax return can be done online or through the mail, and you can pay either way as well. Checks and money orders are accepted through the mail, while EFT and credit card payments are options for paying online.

Filing Frequencies

When you apply for your Nevada Sales Tax Permit, you’ll be assigned a filing frequency or reporting period by the state based on your estimated tax liability. Most sellers will fall into the quarterly filing category, which applies if you have taxable sales in the state of $10,000 or less per month. Total average sales above that threshold will require monthly filing and payment, and if you have total sales of less than $1,500 for the previous year, you may file annually.

Annual Filers

The due date for annual filers is January 31^st of the following year. For example, the filing for the tax collected during 2024 was due on January 31, 2025.

Quarterly Filers

Quarterly sales tax returns are due on the last day of the month following the end of a quarter, as shown below:

Period	Due Date
January – March (Q1)	April 30
April – June (Q2)	July 31
July – September (Q3)	October 31
October – December (Q4)	January 31

Monthly Filers

Monthly tax returns are due on the last day of the month following the period of collection, as indicated below:

Period	Due Date
January	February 28
February	March 31
March	April 30
April	May 31
May	June 30
June	July 31
July	August 31
August	September 30
September	October 31
October	November 30
November	December 31
December	January 31

Returns and payments are due on the last day of the month following the period’s close in question. If that falls on a weekend or holiday, returns and payments will be considered timely as long as they are postmarked or received electronically by the following business day.

Zero returns are required in Nevada, which means that even if you have no taxable sales for a given period, you must still file a return as long as you have a valid Nevada Sales Tax Permit.

Penalties and Interest

Penalties are assessed for late filing or payment at the following rates:

• 1-10 days late: 2%
• 11-15 days late: 4%
• 16-20 days late: 6%
• 21-30 days late: 8%
• 31+ days late: 10%

The maximum penalty is 10% of the total tax due, and there is interest charged as well at a rate of 0.75%.

If the total penalty and interest at the time of payment is $15 or less, the Department of Taxation may waive it. Taxpayers may also request a waiver for reasonable cause. The form for this process is located here.

Resources

• Nevada Department of Taxation
• Nevada Department of Taxation Sales Tax FAQs
• Nevada Sales Tax Calculator

Nevada Sales Tax Software

One of the most challenging things about staying compliant with state sales tax laws, in Nevada and elsewhere, is that they’re always subject to change. A locality might add a new tax, or existing statutes might be expanded to include more goods and services. As a seller with customers in various states including Nevada, that’s only one of the many elements you need to keep track of in order to ensure you’re following all applicable state and local laws concerning sales tax.

Fortunately, TaxTools is a suite of software designed to manage all of this for you. With tools like a tax calculator and TaxTools, you can ensure you’re assessing tax at the appropriate rate onto all purchases, quickly pull up reports of your local taxable sales, separated by state, and even file and pay online. TaxTools will also keep track of any changes to the sales tax laws in Nevada or elsewhere that may apply to you, giving you confidence that you’re 100% compliant with all applicable statutes at all times. TaxTools also integrates smoothly with all ecommerce platforms, so the only change you’ll notice in the way your business functions is how much smoother and efficient it is.

If you’re ready to see for yourself the difference TaxTools can make, click here to sign up for a free trial today.

Last updated July 2025