Last Updated on September 13, 2019
Most businesses starting in Nevada that are selling a product or offering certain services will need to register for a seller’s permit. This is commonly referred to as a sales tax permit, sales tax license, sales tax number or sales tax registration.
The seller’s permit is obtained through the Nevada Department of Taxation as a part of the SilverFlume Business Registration process. In addition to the seller’s permit, businesses register their entity, business licensing, workers’ compensation and more.
Check out the rest of this guide to find out who needs a seller’s permit, what products and services are taxable, how to register for a permit and reporting requirements.
Who needs a seller’s permit in Nevada?
A business must register for a seller’s permit in Nevada when:
- A business has “nexus” (significant presence in the state) such as a retail store, office or warehouse where products are produced, stored and/or delivered
- Selling products and taxable services in Nevada (includes occasionally selling items at craft shows, fairs, seminars, conventions, etc.)
- Employees (including sales representatives or agents) are working in Nevada
- An online business located in Nevada is selling taxable products to Nevada residents
- An out-of-state business selling to Nevada residents and one of the
- Total annual sales of tangible personal property to Nevada residents is $100,000 or more; or
- Having 200 or more transactions with Nevada residents annually.
What products and services are taxable in Nevada?
There are a few exceptions, but almost all physical products are taxable when sold at retail in Nevada. Common examples include:
- General merchandise like furniture, appliances, and clothing
- Titled or registered items like vehicles
Unprepared food, farm machinery and equipment and newspapers are tax-exempt.
Digital products that are delivered electronically are not taxable.
Most services aren’t taxable in Nevada, but are if they are necessary to complete the sale of tangible personal property. One example would be corkage, cleanup or setup services for an event.
How to register for a seller’s permit in Nevada
Information needed to register includes:
- Type of business entity (Sole Proprietorship, Partnership, Corporation, LLC)
- Legal business name and address
- Doing Business As (DBA) if applicable
- Names, addresses, date of birth, phone number and SSN of owners/officers/members
- Description of what products or services are being sold
- Federal Employer Identification Number (FEIN), or SSN if a sole proprietorship with no employees
- Date business activities began or will begin
- Estimated monthly receipts
How much does a seller’s permit cost in Nevada?
The fee for a seller’s permit is $15 per location in Nevada, plus a security deposit based on the estimated monthly sales.
How long does it take to get a Nevada seller’s permit?
Expect 2-3 days when applying online or up to 2 weeks when applying by mail to receive a seller’s permit.
Do you have to renew your Nevada seller’s permit?
The seller’s permit is a one-time registration and no renewals are needed. Be mindful that if any information about the business changes such as the mailing address, additional locations or change in ownership, those changes need to be updated with the Department of Taxation.
Sales tax reporting
How is sales tax collected?
When a business makes a sale of a taxable product or service, the business charges the appropriate sales tax rate to the customer. This tax is collected by the business who then sends it to the Nevada Department of Taxation.
How much sales tax is charged?
The sales tax rate that is charged varies depending on the address of the business if the purchase is made in the store. When shipping in-state, the sales tax is based on the address of the purchaser.
In addition to the statewide tax, there are additional local sales taxes that may be added by cities, counties and municipalities. To find sales tax rates, see the sales tax map from the Nevada Department of Taxation.
When are Nevada sales tax returns due?
The Department of Taxation will determine a filing frequency based on the expected volume of sales, which will be monthly, quarterly or annually. Generally, a business selling over $10,000 each month will file monthly.
Filings are due the last day of the month after the close of the reporting period, unless it falls on a weekend or federal holiday, in which case would move to the next business day.
Even if the business had no sales during the reporting period, a filing is still required indicating no sales occurred.
Sales tax on purchases for resale
A business is able to purchase items to resell without paying state sales tax. The tax liability is passed from the wholesaler or distributor to the retailer who will then charge sales tax to the end user of the item. Wholesalers and distributors will require a sales tax number and complete out the Nevada Resale Certificate to document the items being purchased are for resale.
If you have questions about the seller’s permit, the Nevada Department of Taxation has a list of FAQs for sales taxes in Nevada. You can also call the main call center at 866-962-3707 or visit one of the two offices:
Nevada State Department of Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
Nevada State Department of Taxation – Henderson
2550 Paseo Verde, Suite 180
Henderson, Nevada 89074