Does Nevada Have a Sales Tax and How Does It Work?

Nevada imposes a statewide sales and use tax rate of Rate of 4.6%. The state does allow local jurisdictions to levy additional sales taxes.

What Items Are Taxable in Nevada?

Nevada sales and use tax applies to the sale of tangible personal property. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.

Examples of taxable items include:

Clothing
Non-prescription drugs

Are Services Taxable in Nevada?

Services are taxable in Nevada.

Are Shipping and Delivery Charges Taxable in Nevada?

Generally, Nevada does not tax shipping charges as long as they are separately stated.

Who is Exempt from Sales Tax in Nevada?

Certain sales in Nevada are considered generally exempt from the sales and use tax requirements.

Examples of exempt goods and services include:

Most services, (unless Nevada statutes specify otherwise)
Digital goods
Custom computer software
Food for home consumption (excluding alcoholic beverages, pet foods, tonics/vitamins, and prepared food intended for immediate consumption)

Additionally, Nevada exempts sales to certain entities from the sales/use tax, including the following:

Qualified nonprofit charitable, religious, and charitable organizations
Retailers selling for resale
Agricultural products relating to food production, including qualifying animals, animal feed, seeds/plants, and fertilizer

Nevada Sales Tax for Online and Out-of-State Sellers

Nevada enforces economic nexus for remote sellers. If your business has either of the following in the current or previous calendar year, your business is required to register for and collect Nevada sales tax:

Over $100,000; or
200 or more separate transactions

How to Register for and File Nevada Sales Tax

Nevada offers multiple methods for filing and remitting sales and use tax:

E-filing through Link: Nevada Department of taxation (Online Services)
My Nevada Tax Portal
Simplified Electronic Return (SER) for SST participants and their affiliates
Paper filing:
Form REV-F013 – Combined Sales and use Tax Return
Form REV-F009 – Consumers Use Tax Return

How Do I Get a Nevada Sales Tax Permit?

Nevada businesses or individuals selling tangible personal property to Nevada consumers may need to register to collect sales tax when meeting qualifying requirements. You can apply for the required tax permits through the My Nevada Tax Portal.

How to File Nevada Sales Tax Returns Online

If your total payment is $10,000 or more, you must pay your Nevada sales tax return online.

When Are Sales Tax Returns Due in Nevada?

Sales tax returns must be filed:

Monthly- mandatory if taxable sales are more than $10K per month.
Quarterly- if less than $10,000 per month.
Annual- if less than $1,500 sales in previous year.

Nevada Sales Tax Rules for Small Businesses

Who Needs to Collect Sales Tax in Nevada?

Anyone in the business of selling or transferring tangible personal property is required to pay Sales Tax in Nevada.

Tips for Staying Compliant

Keep a close eye on point-of-sale fees. Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail. For example, Nevada imposes point-of-sale fees on tires.

FAQs

How Do I Make a Sales Tax Payment Online in Nevada?

You can make a sales tax payment online using the My Nevada Tax Portal.

Are Delivery Charges Taxable in Nevada?

Generally, Nevada does not tax shipping charges as long as they are separately stated.

What’s the Sales Tax Rate on Out-of-State Purchases?

The consumer use tax rate is the same as the sales tax rate applicable in the budyer’s local area.

Do I Need to Collect Use Tax Separately in Nevada?

Consumer use tax is not imposed when the sales of the property to the consumer is subject to sales tax. For the most part, consumer use tax applies to:

Property purchased ex-tax outside of Nevada for storage, use or other consumption in Nevada from other than a seller registered in Nevada.
Mail order, out-of-state, toll-free “800” numbers and purchases made on the internet.

Other purchases of tangible personal property on which Nevada Sales Tax has not been paid.

Oliver Mavor-Parker

Oliver Mavor-Parker is a Junior Regulatory Counsel at Sovos Compliance. Oliver has a B.A. from the University of North Carolina and a J.D. from Boston University School of Law. Oliver is a member of the Massachusetts Bar.

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