The standard sales tax rate in Nevada ranges for 2024 from 4.6 to 8.265%.
There is no reduced sales tax rate specified.
Sales of tax-free products and services
The following products and services are tax-free in Nevada:
- Charges for freight, transportation, or delivery in connection with the sale of tangible personal property are separately stated to the end user and others.
- Software, electronic magazines, clipart, program code, or other downloaded material are exempted from a sales tax.
- Digital services delivered electronically or by load and leave are not subject to Nevada Sales or Use Tax.
Who is obliged to register sales tax in Nevada
Remote sellers are only required to register and collect Nevada sales or use tax if, in the previous or current calendar year, they meet the threshold.
Starting October 1, 2018, remote sellers are only required to register and collect Nevada sales or use tax if, in the previous or current calendar year, they have more than $100,000 of retail sales into Nevada, or 200 or more separate retail transactions for delivery into the state.
The special rules are applicable to the SAAS business.
A Marketplace Facilitator, Marketplace Seller or Remote Seller must register to collect and pay sales tax when it meets the threshold in the preceding or current calendar year.
You can be registered online on the Nevada Department of Taxation website through the Streamlined Sales and Use Tax Registration System.
Sales tax payment and filing date
Depending on your tax liability, determine your filing frequency – either annual, monthly, or quarterly:
- Annual – $0 to $1,500.00;
- Quarterly – $1,500.01 to $10,000.00;
- Monthly – $10,000.01 and up.
Returns are due on the last day of the month pursuing the reporting period. If the filing due date falls on a weekend or holiday, then due the next business day.
Penalty and interest
- Late filing/payment – the amount of penalty due is based on the number of days the payment is (maximum – 10%).