Standard rate
The standard sales tax rate in Nevada ranges for 2024 from 4.6 to 8.265%.
Reduced rate
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.
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 thresholds by state
The special rules are applicable to the SAAS business.
Software as Service Tax Thresholds by state.
Online 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 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%).
Discount
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Nevada Sales Tax Holiday
Unlike many states, Nevada has a unique sales tax holiday specifically for Nevada National Guard members:
Eligibility: This tax break applies to active Nevada National Guard members and their qualifying dependents residing in the same household.
Dates: The holiday coincides with Nevada Day, which falls on the last Friday of October each year. In 2024, it will be on Friday, October 25th. The exemption is also valid on the Saturday and Sunday following Nevada Day, which means tax-free shopping extends through Saturday, October 26th and Sunday, October 27th in 2024.
Here’s what Nevada National Guard members and their dependents can purchase tax-free during this holiday:
Qualifying purchases: There’s no maximum spending limit, but all purchases must be for tangible personal property.
Important things to remember:
This tax exemption only applies to Nevada state sales tax and doesn’t cover any other taxes.
National Guard members need to apply for a letter of exemption through their Commanding Officer at least 30 days before Nevada Day. The vendor can then request a copy of this letter for verification during the tax-free purchase.
Nevada Sales Tax Nexus
- Physical Nexus: A business has a physical Nexus in Nevada if it has offices, warehouses, or employees in the state.
- Economic Nexus: Nevada requires remote sellers to collect and remit sales tax if they exceed $100,000 in sales or 200 transactions annually. This threshold applies to all sellers meeting the economic criteria, regardless of physical presence.