Nevada sales tax for online sellers: nexus, permit and filing

What is the Nevada sales tax rate?

The minimum rate anywhere in Nevada is 6.85%, made up of a 4.6% state rate and 2.25% of county taxes that apply statewide. Some counties add more, so combined rates run from 6.85% up to 8.375% in Clark County, which includes Las Vegas. Tax is charged at the rate for the county of delivery. Groceries are exempt.

When does an online seller have to collect in Nevada?

You must collect if you have a physical presence in Nevada, such as staff, an office or inventory, or if in the current or previous calendar year your sales into Nevada were more than $100,000 or you made 200 or more separate transactions. Either test is enough. Several guides say sales made through marketplaces count towards the tests. A seller whose Nevada sales are all made through marketplaces that collect the tax, and who has no presence there, may not need its own permit.

How nexus works in general is covered in physical vs economic nexus and economic nexus explained.

What if you sell on Amazon, eBay or Etsy?

Nevada requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.

How do you register?

Register online with the Nevada Department of Taxation, through its online tax portal, for a sales tax permit. Sources differ on whether a small fee applies, so check when you apply. Nevada is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system. See Streamlined Sales Tax registration.

What are the steps once you have nexus?

1. Confirm nexus

   Check your presence and your sales into Nevada against its threshold.

2. Register before collecting

   With the Nevada tax agency, as set out above.

3. Set up your store

   Charge the correct combined rate for each delivery address and product.

4. File and pay

   On the schedule Nevada assigns, including zero returns where required.

How are returns filed?

Returns are filed online and are due by the last day of the month after the period. The Department assigns monthly, quarterly or annual filing based on the tax you collect. The return reports sales by county, so your store needs the delivery county for each order.

See how to file a sales tax return.

How do Nevada's county rates work?

There are no separate city sales taxes, so the county decides the rate. The Department of Taxation publishes the current rate for each county.

What other Nevada taxes should sellers know about?

Nevada has no personal or corporate income tax. Its commerce tax applies only to businesses with more than $4 million of Nevada gross revenue in a year, and is filed separately from sales tax. A Nevada LLC also pays for its annual list and state business license each year. See Nevada yearly filings.

What else should sellers know?

• Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
• Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
• Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
• Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
• Store settings: switch on collection only once you are registered. See Shopify sales tax setup.

This guide is general information. It is not tax or legal advice for your situation.