Nevada

Nevada

Standard rate: 

4.6% – 8,265 %

Reduced rate:

Sales tax-free products and services:

Charges for freight, transportation, or delivery in connection with the sale of tangible personal property separately stated to the end-user;  and others.

Who is obliged to register sales tax:

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.

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.

Marketplace:

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.

Registration procedure:

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 due 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%).

Discount: