Most businesses starting in Nevada 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 and use 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 determine 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
- Making the retail sale of products and/or 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
- A remote seller meets one of the following scenarios:
- Making total annual sales of tangible personal property to Nevada residents of $100,000 or more; or
- Shipping 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 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, Limited Liability Company (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
- Employer Identification Number (EIN) from the IRS, or owner’s Social Security Number if a sole proprietorship with no employees
- Date business activities began or will begin
- Estimated total monthly receipts
How much does a seller’s permit cost in Nevada?
The fee for a seller’s permit is $15 per location in the state of 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 sells 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 amount of tax charged varies depending on the business’s address if the purchase is made at the seller’s place of business. When shipping in-state, the sales tax is based on the address of the purchaser.
In addition to the statewide tax, additional local sales taxes 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 sales volume, 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, which 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.
Sales tax on purchases for resale
A business can 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 (also referred to as a sales tax exemption certificate) to document the items being purchased are for resale.
In addition to registering for a sales tax permit, there may be other business licenses needed before starting a business in Nevada. Learn what business licenses are needed in Nevada.
If you have questions about the seller’s permit, the Nevada Department of Taxation has a list of FAQs for Nevada sales taxes. 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