Nevada — Sales & Use Tax

Nevada imposes sales tax on retailers for the privilege of selling tangible personal property at retail in the state, measured by the retailer's gross receipts from such sales. Source: NRS 372.105

"Tangible personal property" means personal property that may be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Source: NRS 372.085

The retailer must collect the tax from the consumer insofar as it can be done. Source: NRS 372.110

## State and local rates

Nevada's sales tax structure is layered. The statewide statutory rate under NRS 372.105 is 2 percent. On top of this, Nevada imposes a mandatory statewide Local School Support Tax (LSST) of 2.25 percent under NRS 374.110, and an additional LSST of 0.35 percent under NRS 374.111, for a total LSST of 2.6 percent. The combined state-imposed base rate is therefore 4.6 percent (2% state + 2.6% LSST), which applies uniformly across all counties. In addition, counties and cities in Nevada may impose local option sales taxes, resulting in a minimum combined rate statewide of 6.85 percent; total rates can reach 8.375 percent in certain jurisdictions such as Las Vegas and Henderson.

Source: NRS 372.105; NRS 374.110; NRS 374.111

Nevada is a destination-based sales tax state, which means the applicable rate is determined by the location where the buyer receives the product, not the retailer's business location. Source: Nevada Department of Taxation, Sales & Use Tax General Information

## Use tax

Nevada also imposes a complementary use tax on the storage, use, or other consumption of tangible personal property in the state when sales tax has not been paid. Use tax is measured by the sales price of the property. Source: Nevada Department of Taxation, Sales & Use Tax General Information

If a purchaser paid sales tax to another state at a lower rate, the purchaser owes the difference to Nevada. Source: NAC 372.055

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Not yet human confirmed.

Nevada requires remote sellers without physical presence to register and collect sales tax when total gross revenue from sales delivered into Nevada exceeds $100,000, or when a seller completes 200 or more separate retail transactions for delivery into Nevada, measured in either the previous or current calendar year. Once either threshold is crossed, registration and collection become mandatory by the first day of the calendar month beginning at least 30 days after the threshold is exceeded. The Department of Taxation requires sellers to aggregate all retail sales made into Nevada—including both direct sales and sales made through marketplaces—for purposes of determining if the threshold is met.

2026 addition: Remote Retail Seller Excise Tax on cigars and pipe tobacco Effective January 1, 2026, under Assembly Bill 471 (2025), remote sellers of cigars—including premium cigars—and pipe tobacco must also register and collect the Remote Retail Seller Excise Tax when they exceed the same economic nexus thresholds ($100,000 gross revenue or 200 separate Nevada transactions, per calendar year). This new excise tax applies in addition to existing sales and use tax obligations. If either threshold is exceeded, the remote retailer must register and begin collecting and remitting the excise tax by the date specified in guidance from the Nevada Department of Taxation. Retailers must continue to assess both sales tax and, when selling applicable tobacco products, the new excise tax if these thresholds are met.

Source: NRS 372.751; Nevada Department of Taxation, Remote Retail Sellers FAQs; Nevada AB 471 (2025 Session), Sec. 5-7

Not yet human confirmed. Updated July 2026 to reflect new excise tax as mandated by AB 471 (2025), effective January 1, 2026.

Nevada requires marketplace facilitators to collect and remit sales and use tax when cumulative gross receipts from retail sales made or facilitated on their own behalf or for marketplace sellers exceed $100,000 or when they make or facilitate 200 or more separate retail transactions to Nevada customers, measured in either the current or preceding calendar year. The duty applies to all sales the facilitator makes or facilitates through its marketplace, including sales by third-party sellers. An exception exists if the marketplace facilitator and seller enter a written agreement under which the seller assumes collection responsibility and the seller has obtained a Nevada sales tax permit or registered with the Department. This marketplace facilitator regime became effective October 1, 2019.

Source: NRS 372.751; Nevada Department of Taxation, Marketplace Facilitator-Seller FAQs

Nevada exempts from sales tax tangible personal property purchased for resale when the seller accepts a valid resale certificate from a qualified purchaser. To qualify, the purchaser must be engaged in the business of selling tangible personal property, be registered with the Department of Taxation or hold a sales tax permit, and intend to resell the property in the regular course of business. The certificate relieves the seller of the burden of proving the sale was for resale.

A resale certificate must identify the purchaser's permit number, state the nature of the purchaser's business, and describe the property to be purchased. The certificate need not be in a specific format but must be taken in good faith. Blanket certificates covering multiple future transactions are permitted if they contain a general description of the property to be purchased. Sales are presumed taxable unless the seller obtains and retains a valid resale certificate.

Source: NRS 372.225; NRS 372.235; NAC 372.730

Nevada assigns sales and use tax filing frequency based on a business's taxable sales volume, but the governing statutes—NRS 372.370 and NRS 372.380—do not set specific dollar thresholds for each frequency. Instead, the Department of Taxation exercises discretion under these statutes and has published public guidance for practitioners detailing current practice.

Current Department-published thresholds (as of June 2026):

• Monthly: The default for most sellers; assigned unless a business qualifies for less frequent filing.
• Quarterly: May be allowed when a business has average taxable sales under $10,000 per month (as stated in the Department's Basic Training – Sales/Use Tax, March 2024, slide 58).
• Annual: Sellers with total Nevada taxable sales under $1,500 in the immediately preceding calendar year may request annual filing (Department guide, slide 58).

These thresholds are Department policy published in official training resources; they are not found in the Nevada statutes or regulations themselves. The process for applying for a change in frequency (e.g., requesting quarterly or annual filing) involves submitting a request to the Department as instructed in the "Basic Training" document. Assignment or changes are not automatic—review and Department approval are required, and confirmation will appear in the My Nevada Tax account or on the permit notice.

Statutory authority:

• NRS 372.370 gives the Department general authority to set reporting and payment periods for each taxpayer.
• NRS 372.380 reinforces the Department's discretion to prescribe periods, but does not itself define sales-volume thresholds.

Where to find authoritative guidance:

• The March 2024 "Basic Training – Sales/Use Tax" manual (slide 58) from the Department of Taxation is the public source for these assignment criteria and practical instructions.

Return due dates:

• For all assigned filing frequencies, Nevada requires returns and payments by the 20th day of the month following each reporting period. If the due date falls on a weekend or state holiday, the return is due the next business day. This rule is established in the Department’s January 2026 public notice (see cited PDF page 1).

Summary:

• Department-assigned frequency: Monthly by default, but quarterly (under $10,000/month sales) or annual (under $1,500 prior-year sales) allowed if Department approves request.
• Thresholds are Department guidance (not in statute); requests must follow Department process.
• Authoritative public explanation: Department's Basic Training (Mar 2024), slide 58.
• Returns/payments due by 20th of following month (Department notice Jan. 2026).

Source: Nevada Department of Taxation, Basic Training – Sales/Use Tax (March 2024), slide 58; NRS 372.370; NRS 372.380; Nevada Department of Taxation, Department Notice on New Filing Due Date, January 2026, p.1

Nevada's sales and use tax applies to sales of tangible personal property, not to sales of services standing alone. NRS 372.105 imposes the tax "upon all retailers … from the sale of all tangible personal property sold at retail in this State." NRS 372.085 defines "tangible personal property" as "personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses." Pure service transactions—those that do not involve a transfer of tangible personal property to the customer—are outside the tax base.

This tangible-personal-property limitation means that most professional and personal services are not taxable in Nevada. Examples of nontaxable services include legal services, accounting, consulting, medical services, veterinary services (unless tangible property is separately sold), and most repair labor when separately stated.

## Services that involve transfers of tangible personal property

When a service provider transfers tangible personal property to a customer as part of the transaction, the sale may become taxable. The treatment depends on whether the tangible-property component or the service component predominates, and on whether Nevada has adopted a specific rule for the industry.

Photography services. NRS 372.729 and NAC 372.330 establish a bifurcated rule for photographers. The services performed by a photographer in creating a visual image—consultation, visualization, set-up, exposure, processing, the initial rendering of a visual image, and the original proofs furnished to a customer—are exempt from taxation as professional services. However, a photographer who sells tangible personal property to a customer, such as contact sheets, duplicates, or enlargements, is treated as a retailer with respect to those sales, and the gross receipts from those sales are taxable.

Broadcasting. NRS 372.734 and NAC 372.216 (section 2) provide that "the gross receipts of a broadcaster from the furnishing of broadcasting services are not subject to the sales tax, including, without limitation, the gross receipts from the sale of airtime and any charge for transmission of the signal."

Construction contractors. NAC 372.200 treats construction contractors as the consumers of all tangible personal property purchased for use in improving real property under a construction contract. The contractor pays sales or use tax on purchases of materials and supplies. The contractor's charges to the customer for the improvement to real property—whether broken down as materials, labor, or a lump sum—are not retail sales subject to sales tax, because the transaction is an improvement to real property, not a sale of tangible personal property.

## Fabrication labor vs. repair and installation labor

Nevada distinguishes between fabrication labor and repair, reconditioning, or installation labor. Fabrication labor—labor to produce, fabricate, or process tangible personal property that will be sold at retail—is always subject to sales tax when the property is sold. In contrast, repair, reconditioning, and installation labor charges are not subject to tax if separately stated on the invoice. NAC 372.380, NAC 372.390–372.400, and NRS 372.025 govern this distinction. When repair or installation labor is bundled with the charge for parts and not separately stated, the entire charge is taxable.

## Electronically delivered products

Nevada does not impose sales or use tax on products delivered electronically or by "load and leave" (delivery using tangible storage media that is not physically transferred to the purchaser). However, software or other products transferred via a disk or other tangible media that is delivered to the customer are taxable as sales of tangible personal property. The Nevada Department of Taxation FAQ states: "Products delivered electronically or by load and leave are not subject to Nevada Sales or Use Tax. However, products ordered via the internet and shipped into Nevada are taxable, as well as any software transferred via a disk or other tangible media."

## Service providers' use-tax liability

Even when a service provider's charges to customers are not subject to sales tax, the provider may owe use tax on materials and equipment purchased without paying sales tax and then consumed in providing the service. For example, a landscaper who buys plants and tools tax-free and uses them in providing nontaxable landscaping services owes use tax on those purchases.

Source: NRS 372.105; NRS 372.085; NRS 372.729; NAC 372.330; NRS 372.734; NAC 372.200; Nevada Department of Taxation Sales Tax FAQs

Nevada imposes both penalties and interest for the late filing or payment of sales and use tax returns. The framework for penalties and interest remains as specified in the Nevada Administrative Code and Nevada Revised Statutes, but practitioners should note the following material procedural update:

Due date updated effective February 20, 2026 Assembly Bill 594 (2025 Legislature) amended the statutory due date. All sales and use tax returns and payments must now be submitted by the 20th day of the month following each reporting period, rather than the last day of the month. If the 20th falls on a weekend or state holiday, the return is due on the next business day. This new rule is effective for returns due after February 20, 2026. Source: Nevada Department of Taxation, Department Notice on New Filing Due Date, January 2026

Graduated penalty scale (unchanged) The penalty for late sales or use tax payments/returns remains as structured in NAC 360.395 and NRS 360.417:

• 2% of the unpaid tax if payment is not more than 10 days late
• 4% if more than 10 but not more than 15 days late
• 6% if more than 15 but not more than 20 days late
• 8% if more than 20 but not more than 30 days late
• 10% if more than 30 days late

These penalty brackets are not cumulative, and the highest applicable percentage applies to the unpaid balance for that period. Source: NAC 360.395

Interest calculation (unchanged) Interest is imposed at the statutory rate of 0.75% per month or fraction thereof, accruing from the day after the due date until payment is made. Source: NRS 360.417

Dishonored-payment fee (new in 2026) Effective March 2026, a $25 fee is imposed for each dishonored check or electronic payment. The Nevada Department of Taxation notice specifies that repeated dishonored payments may also affect eligibility for the standard collection allowance and require a security deposit. Source: Nevada Tax Notes, March 2026

No explicit statutory penalty for late zero returns NRS 360.417 and NAC 360.395 do not explicitly authorize penalties solely for late zero returns (no tax due), though failure to file required returns remains enforceable under broader Department authority.

Authority and effective period The penalty and interest rules cited above are operative through at least June 2026. Practitioners should check the Nevada Department of Taxation for any late-breaking rulemaking or public notices.

Source: NAC 360.395; NRS 360.417; Nevada Department of Taxation, Department Notice on New Filing Due Date, Jan 2026, p.1; Nevada Tax Notes, March 2026, Fee for Dishonored Payments

Nevada exempts most food for human consumption from state and local sales and use tax when sold by grocery stores and similar retailers, pursuant to NRS 372.284. The scope and exclusions of the exemption are defined both by statute and by regulations (NAC 372.550–562), which adopt the federal food stamp program (SNAP) eligibility criteria by reference.

Definition and scope: Under NRS 372.284(1) and NAC 372.550, "food for human consumption" is defined by reference to the federal regulations used for the Supplemental Nutrition Assistance Program (SNAP; 7 U.S.C. § 2012(k)), as those regulations existed on January 1, 1985. Generally, this means staple grocery items intended for home consumption—such as bread, milk, fruits, vegetables, eggs, meat, and similar products—are exempt. The statutory and regulatory language does not list all qualifying foods; instead, it cross-references the federal criteria and provides examples.

Major exclusions and taxable categories: Under NRS 372.284(2) and NAC 372.550, the following are specifically excluded from the exemption and remain taxable:

• Food sold for immediate consumption (in restaurants, lunch counters, cafeterias, snack bars, etc.)
• Hot prepared foods intended for on-premises or immediate consumption
• Alcoholic beverages
• Carbonated beverages

Prepared foods (such as hot meals from a grocery store's deli), sodas, and all alcoholic drinks are taxable regardless of retailer. The definition aligns with federal SNAP exclusions and is reiterated by NAC 372.550.

Local tax conformity: The Local School Support Tax and other local components follow the state exemption per NRS 374.289, so qualifying exempt foods for home consumption are excluded from all Nevada sales and use taxes.

Caveats and unsettled areas: Some items—such as meal kits, dietary supplements, energy drinks, or novelty foods—are not always clearly addressed by Nevada statute or regulation. Practitioners should consult NRS 372.284, NAC 372.550–562, and the federal SNAP food eligibility lists to classify borderline items, as the Department may not have published item-specific bulletins for every case as of July 2026.

Source: NRS 372.284; NAC 372.550–562; NRS 374.289

Not yet human confirmed.

When determining the correct combined sales or use tax rate in Nevada:

Due diligence standard under NRS 360B.240: The Department must maintain a list showing, for each five‑digit or nine‑digit ZIP code, the lowest combined tax rates in effect within that ZIP. If rates vary inside a ZIP, the list shows the lowest combined rate. A registered seller or certified service provider who cannot determine the nine‑digit ZIP after exercising due diligence—i.e., by using Department‑approved software—may apply the five‑digit ZIP rate.

Liability protection under NRS 360B.250: If a registered seller or certified service provider fails to collect the correct amount of tax solely because they reasonably relied on the Department’s posted information (per NRS 360B.230) or complied with the safe harbor in NRS 360B.240(2), the Department must waive liability for: – The amount of tax not collected – Any associated penalties and interest

This waiver also extends to purchasers who relied on the same information.

Good‑faith reliance on written advice under NRS 360.320(2): Separately, if a taxpayer in good faith collected or remitted tax based on written advice from the Department (or Attorney General or Tax Commission opinion or audit result), and a later audit finds a deficiency, the Department may not require payment of any delinquent tax, penalty, or interest. This is broader relief beyond reliance on the rate lookup and covers reliance on formal written guidance.

Source: NRS 360B.240; NRS 360B.250; NRS 360.320(2)

Not yet human confirmed.

Nevada law requires remote sellers to include both their direct sales to Nevada customers and their sales made through marketplace facilitators (marketplace-facilitated sales) when calculating whether they have crossed the state's economic nexus threshold for sales tax registration and collection duty—currently $100,000 in gross revenue or 200 retail transactions delivered into Nevada, measured over the preceding or current calendar year.

Statutory framework: NRS 372.751(1)(a) specifies that a "remote seller" is required to register and collect Nevada sales tax if, in the immediately preceding or current calendar year, the remote seller's gross revenue from sales of tangible personal property delivered into this State exceeds $100,000 or the seller makes 200 or more separate transactions for delivery into Nevada. Importantly, NRS 372.751(7)(b) further clarifies that these thresholds are calculated based on the seller's total Nevada-destination sales from all sources, including sales "made through the marketplace of a marketplace facilitator."

Administrative guidance: The Nevada Department of Taxation's official Marketplace Facilitator-Seller FAQ reinforces this rule, stating: "Remote sellers must include their Nevada sales made both directly and through a marketplace facilitator to determine if they meet the economic nexus thresholds."

Current regulatory proposal: Proposed regulation Reg R099-24I (as of June 2026) restates that "combined Nevada retail sales" for purposes of the threshold calculation means both sales the seller transacts remotely and sales made through authorized marketplace facilitators. As of June 2026, this regulation was proposed but not yet finalized.

Summary As of June 2026, remote sellers must count their own direct Nevada sales and sales made through marketplace facilitators in determining if they exceed Nevada's economic nexus threshold for sales tax collection. Both NRS 372.751 and the Department's official guidance support this aggregation rule.

Source: NRS 372.751; Nevada Department of Taxation, Marketplace Facilitator-Seller FAQs; Nevada Register, Proposed Regulation R099-24I, sec. 29

Not yet human confirmed.

Nevada law requires that sellers obtain and retain valid resale certificates to substantiate sales for resale exemptions. The timing for obtaining such certificates is governed by regulation:

Safe harbor period:

• If the seller obtains the completed resale certificate, or all required information to complete it, within 90 days after the date of the sale, the sale is presumed exempt for resale purposes under NAC 372.730(3).
• If the Department of Taxation issues a written request for substantiation, the seller then has 120 days from the date of that request to obtain and provide a fully completed resale certificate.

If a certificate or required information is not timely obtained—either within the original 90 days or, after DOR request, within 120 days—the sale is treated as taxable unless other satisfactory evidence is provided to the Department. The regulations do not authorize accepting resale certificates retroactively beyond these cure periods, nor do they provide for retroactive exemption by later submission or correction of the certificate outside these deadlines.

Certificate format and good faith:

• Certificates need not be in a specific form so long as they contain the prescribed information, are taken in good faith, and are retained for audit.
• The "good faith" requirement applies both at the time of sale and, if later completed, at the time the certificate is supplied within the regulatory deadline.

Summary:

• Resale certificates must be obtained within 90 days after the sale or, if DOR requests substantiation, within 120 days of that request.
• No Nevada regulation allows unlimited retroactive curing or acceptance of resale certificates after these periods.

Source: NAC 372.730(3)

Human confirmed by SALT practitioner as of 2026–06–17.

Nevada does not impose sales or use tax on most digital goods—including e-books, digital audio, digital video, and software as a service (SaaS)—when these products are delivered electronically or accessed online, rather than transferred via tangible media.

Statutory classification:

• Under NRS 360B.485, “tangible personal property” expressly excludes any product delivered electronically, including specified digital products.
• NRS 360B.483 defines “specified digital products” to include digital audio works, audiovisual works, and digital books delivered electronically or accessed remotely. These are not considered tangible personal property for Nevada sales tax purposes when delivered without physical media.

Result: Non-taxable status for digital goods and SaaS The practical effect is that remote access services (SaaS), digitally accessed e-books, streaming media, downloaded digital music or video, and similar products are not subject to Nevada sales or use tax if delivered electronically, regardless of whether payment grants permanent ownership (download) or only temporary access (streaming, subscription).

Exception: Physical media If digital goods are sold via tangible personal property (such as a disk, USB drive, or preloaded device), the transaction is taxable as a sale of tangible personal property. Only the format and method of delivery governs taxability—not the content type.

No major statutory or administrative changes (as of June 2026): A review of the Nevada Revised Statutes and recent agency publications confirms no change in this legal framework as of June 2026. No statute imposes sales tax on remotely delivered digital products, nor on access to SaaS.

Summary

• Electronically delivered or remotely accessed digital goods and SaaS: not taxable.
• Sale of identical content on tangible media: taxable.

Source: NRS 360B.485; NRS 360B.483

Not yet human confirmed.