As an e-commerce seller, you will need to collect sales tax in Nevada if you have:
(1) Gross revenue from retail sales greater than $100,000 or 200 or more retail transactions in the prior or current year (economic nexus), or
(2) Have physical presence in the Nevada (physical nexus).
Below, we will highlight some of the basic provisions of Nevada sales tax law.
What is the tax rate range for Nevada?
State: Nevada’s general sales tax rate is 6.85%.
Local: Nevada localities impose their own sales tax at rates ranging from 0% to 1.525%. Sales Tax Map.
Do you have physical or economic nexus in Nevada?
Physical nexus. Businesses are considered to have physical nexus in Nevada under certain conditions. If you have physical nexus in Nevada, you are required to collect and remit sales tax on all taxable sales that are shipped to Nevada. Examples of business activities that can create physical nexus in Nevada:
- Has a store, showroom, distribution center in the state,
- Own or lease physical property in the state,
- Have inventory in the state, or
- Have employees present in the state.
Economic nexus. All remote sellers and marketplace facilitators that have gross revenue from retail sales greater than $100,000 or 200 or more retail sales in the prior or current year are required to collect and remit Nevada sales and use tax. Additional details:
- Retail sales includes all sales except those for resale
- Remote sellers and marketplace facilitators must register by the first day of the calendar month that begins at least 30 calendar days after they hit the threshold
- A Marketplace Facilitator, Marketplace Seller or Remote Seller’s combined sales are used to determine if the sales threshold is met through all sources, to include non-Marketplace (direct retail sales) and Marketplace Nevada sales.
Remote Sellers – Wayfair Decision and Marketplace Facilitator/Seller FAQs
What are examples of sales of taxable items?
- Tangible personal property, unless specifically exempted
- Prepared food
- Lease or rental of tangible personal property
What are examples of sales of nontaxable/exempt items?
- Services are generally not taxable
- Unprepared food
- Prescription drugs
- Agricultural machinery and equipment
- Software delivered electronically
- Software as a service (SaaS)
Are there any sales tax holidays?
Currently, Nevada has one recognized sales tax holiday on sales of tangible personal property to certain Nevada National Guard members and their qualifying dependents living at the same address. The exemption period is on the day Nevada Day is observed and the Saturday and Sundary immediately following. See Nevada National Guard Sales Tax Exemption
Is Nevada a member of the SST (Streamlined Sales Tax)?
Yes, Nevada is a full member of the Streamlined Sales Tax Governing Board (SSTGB).
How to get a sales tax permit / links to register in this state?
You can register online at:
Streamlined Sales Tax Registration System
Nevada’s First Stop For Business Registration