Nevada Sales Tax (often discussed together with Use Tax) is a tax tied to the sale, transfer, barter, licensing, lease, rental, use, or consumption of tangible personal property in Nevada. The Nevada Department of Taxation administers Sales Tax & Use Tax reporting and payment, and the state base sales tax rate is listed as 6.85% (local jurisdictions can add more).
Sales tax is typically collected by the seller at the point of sale, while “use tax” generally applies when taxable items are used/consumed in Nevada but sales tax wasn’t paid at purchase (for example, some out-of-state or online purchases). Nevada provides separate return paths depending on whether you’re reporting Sales & Use Tax as a seller versus reporting Consumer Use Tax when you don’t hold a seller’s permit.
Who Must File Nevada Sales Tax
Businesses that sell taxable tangible personal property and are required to collect Nevada sales tax generally file Sales & Use Tax returns to report and remit the tax they collected. Nevada law also describes sellers broadly, including persons engaged in the business of making sales for storage/use/consumption and even people making more than two retail sales of tangible personal property in a 12‑month period.
Nevada also notes a Consumer Use Tax Return is for businesses that do not sell and don’t need a seller’s permit (for example, construction contractors) and for individuals who didn’t pay sales tax on taxable purchases. Importantly, Nevada states a return must be filed even if no tax liability exists (a “zero” return) for applicable periods.
How To File Nevada Sales Tax
Nevada’s Department of Taxation directs taxpayers to use My Nevada Tax (the state’s online portal) to file Sales & Use Tax or Consumer Use Tax returns online. The Department also notes that if you file by paper, it has updated the form and mailing address and points filers to the current paper forms.
Your filing frequency depends on your taxable sales volume: Nevada indicates monthly filing is mandatory if taxable sales are more than $10,000 per month, quarterly if less than $10,000 per month, and annual if less than $1,500 sales in the previous year. Practically, filing generally involves (1) reporting your taxable sales and tax collected for the period and (2) remitting the tax due through the portal or approved payment method.
Quick Filing Checklist
- Confirm whether you’re filing Sales & Use Tax (seller) or Consumer Use Tax (non-seller paying use tax).
- Log into My Nevada Tax and choose the correct return type for the period.
- File even for zero tax due, if you’re required to file for that period.
- Follow the state-assigned filing frequency (monthly/quarterly/annual).
If you tell me what kind of business you have (online store, retail shop, services + products, marketplace seller, etc.), I can tailor the “who files it” section to the most likely Nevada sales/use tax posture for that model.