States / Nevada

Nevada

Last checked Oct 22, 2026

Nevada has no personal income tax, so practitioners mostly log in for business taxes, unemployment insurance and business licensing, across three agencies. The Department of Taxation is moving every tax off its 2004 Unified Tax System, built by Accenture, onto FAST Enterprises' GenTax under an $81.3 million contract the Board of Examiners approved in October 2023. The new portal, My Nevada Tax, took sales and use tax in December 2024 and commerce tax and modified business tax in December 2025; the last group of taxes is scheduled for December 7, 2026. DETR's unemployment insurance system was also rebuilt by FAST under a $72.1 million contract: the employer side went live in February 2024 and the claimant side on July 7, 2025. The Secretary of State is replacing SilverFlume with Orion, built on Speridian's CaseXellence under a contract now worth about $8.1 million, and nvsilverflume.gov now redirects to the Orion portal. Nevada has no state paid family leave insurance program; NRS 608.0197 requires private employers with 50 or more employees to provide paid leave themselves.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Joe Lombardo
    • Executive Director: Shellie Hughes Nevada Department of Taxation
    • Director: Christopher Sewell Nevada Department of Employment, Training and Rehabilitation
    • Director, Department of Human Services: Laura Rich Division of Social Services, Nevada Department of Human Services
  • Secretary of State: Francisco Aguilar Nevada Secretary of State

Employer account numbers

Checked Oct 29, 2026. No state income tax on wages, so no withholding account.

Nevada has no state income tax on wages, so there is no state withholding account: the Department of Taxation says "The State of Nevada does not impose a state income tax on individuals" and that residents do not pay state tax on salaries, wages or similar compensation. Two state agencies issue employer payroll numbers: the Department of Employment, Training and Rehabilitation (DETR), Employment Security Division (unemployment insurance, in NUI Employer Self Service) and the Department of Taxation (the Modified Business Tax, a payroll-based tax, in My Nevada Tax). Registering with DETR is how an employer gets into the MBT: the Department of Taxation says to register for the MBT through DETR, which shares the employer's details with Taxation. No Nevada paid family or medical leave or disability insurance program with its own employer account was found.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Nevada Department of Employment, Training and Rehabilitation (DETR), Employment Security Division

Nevada's taxable wage base is $45,400 for 2026 (U.S. Department of Labor summary; the base is 66 2/3 percent of the prior year's average wage). The statute sets the new employer rate at 2.95 percent and experience classes from 0.25 to 5.40 percent, plus a 0.05 percent Career Enhancement Program payment on wages. DETR's own pages refused automated reads, so the 2027 figures and filing details are not recorded yet.

Taxable wage base

2027: not published
2026: $45,400
66 2/3 percent of the average annual wage for the preceding calendar year, rounded to the nearest hundred dollars (NRS 612.545). source Public record

New employer rate

2026: 2.95% Statutory rate until the employer qualifies for an experience rate (NRS 612.540 and 612.550): generally 12 consecutive chargeable quarters, or at least 10 in some cases. source Public record

Rate range

2026: 0.25% to 5.4%, 18 statutory classes in NRS 612.550(6), from 0.25 percent (Class 1) to 5.40 percent (Class 18); the reserve ratio ranges for each class are set yearly by regulation The classes are statutory and not specific to one year. The codified NAC 612.270 shows the schedule for calendar year 2023; the schedule for 2026 was not read. source Public record

Other assessments

• Career Enhancement Program (payments for employment and training, NRS 612.606): 0.05 percent of wages, paid into the Unemployment Compensation Administration Fund, kept separate from contributions and not counted in figuring rates; not owed by employers assigned 5.4 percent or by reimbursing employers (2026) source Public record

Rate notices

. Protest: An employer may apply for a determination within 15 days after notice of benefits charged or of the establishment of the contribution rate (NRS 612.250). source Public record

Filing

Quarterly contribution and wage report
Due: Contributions due on or before the last day of the month after the quarter (NAC 612.260)
Electronic filing: Required: quarterly contribution and wage reports must be filed electronically; DETR may grant a waiver of up to 1 year (NAC 612.035)
NUI Employer Self Service (ESS) source Public record

FUTA credit reduction

None. None: Nevada is not on DOL's 2025 or potential 2026 credit reduction lists (its last reductions were for 2011 and 2012), and the Treasury Title XII advances data for November 2, 2026 lists only California and Texas. source Public record

detr.nv.gov returned 403 (Access Denied) to every automated request, so the yearly figures, rate notice timing and DETR's own descriptions could not be read. Figures here come from the Nevada Revised Statutes and Nevada Administrative Code.

Not confirmed: 2027 rate range and new employer rate, and the 2026 reserve ratio schedule (NAC 612.270 as codified shows 2023): DETR pages blocked. When DETR mails the yearly rate notice: DETR pages blocked. Whether Nevada allows voluntary contributions: none found in NRS 612 as read; DETR pages blocked. Name or number of the quarterly contribution and wage report: DETR pages blocked. Whether the Career Enhancement Program payment counts toward the FUTA credit: not stated in the statute read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Nevada has no individual income tax, so employers withhold no state income tax from wages: the Department of Taxation says Nevada residents do not pay state tax on income earned from salaries, wages or similar compensation.

The Modified Business Tax, a Department of Taxation tax measured by payroll, is an employer tax and is covered in the tax ID section, not here.

Not confirmed: Local taxes: no city, county or borough income tax withheld by employers was found, but no primary source saying so in terms was saved; local left as an empty list.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Nevada has no individual income tax: its constitution says no income tax shall be levied on the wages or personal income of natural persons, so there is no resident credit, part-year rule or reverse credit. Its business taxes are not net income taxes (the Commerce Tax is measured by Nevada gross revenue over $4 million), and Arizona lists Nevada among the states whose nonresident returns do not qualify for its credit. Nevada is an associate member of the Multistate Tax Commission.

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• The constitution allows taxes on the income or revenue of any business conducted for profit in Nevada. The Commerce Tax applies to businesses with Nevada gross revenue over $4 million in a fiscal year, and businesses may claim a credit against the Modified Business Tax if they meet certain criteria. source Public record
• Interaction with other states: Arizona lists Nevada among the states whose nonresident returns do not qualify an Arizona resident for the Form 309 credit. source Public record

No individual income tax: Nevada Constitution, Article 10, Section 1, subsection 9 (https://www.leg.state.nv.us/const/nvconst.html).

Not confirmed: Whether any state allows its residents a credit for Nevada Commerce Tax or Modified Business Tax was not researched.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Nevada has no corporate or personal income tax; a business entity whose Nevada gross revenue in the fiscal year (July 1 to June 30) exceeds $4,000,000 files the Commerce Tax return within 45 days after the year ends (August 14, 2026 for 2025-2026). There is no partnership or S corporation income tax return. Every LLC, corporation, LP and LLP files an annual list with the Secretary of State by the last day of its anniversary month ($150 for an LLC, LP or LLP, from $150 for a corporation, $50 for a nonprofit) and renews its state business license at the same time ($200, or $500 for a corporation).

Corporate return

Gross receipts tax. Commerce Tax return. Due: On or before the 45th day immediately following the end of the taxable year (the fiscal year ending June 30). For tax year 2025: Aug 14, 2026. Fiscal years: The Commerce Tax year runs July 1 to June 30 for every business entity; the 2025-2026 return was due August 14, 2026. A business entity whose Nevada gross revenue for the year is $4,000,000 or less is not required to file. Nevada has no corporate income tax. source Public record

Corporate extension

By request. Not more than 30 days, for good cause, on written application made before the payment due date. 30-Day Extension of Time to File & Pay Commerce Tax Form. The extension covers payment: if the tax is paid within the extension period, no penalty applies, but interest is owed at 0.75 percent per month from the original due date.

Partnerships

No partnership return required. source Public record

Annual report

Filed with the Nevada Secretary of State, Commercial Recordings through Nevada Secretary of State online filing.

NRS 76.130: an entity that files an annual list renews its state business license with it ($200; $500 for a corporation); one that does not file annual lists renews by the last day of the month of the license's anniversary. The Secretary of State sends a notice 90 days before the due date, but not receiving it does not excuse the penalty. The facts here come from the Nevada Revised Statutes; the Secretary of State's own fee pages could not be read. The startup step's facts match these sources.

Nevada has no corporate, personal or partnership income tax. The Commerce Tax return is the only business tax return with a fixed annual date that is not a sales or payroll return; the quarterly Modified Business Tax is a payroll tax and is left out here.

Not confirmed: The Secretary of State's forms and fees page (nvsos.gov) returned an Incapsula block, so the current fee schedule, any online filing surcharge and the portal name were not confirmed there. No change for 2026 or 2027 was checked on the Secretary of State's site because of the block.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Nevada has no personal income tax; any payment to a state agency for taxes, interest and penalties that totals $10,000 or more must be made by electronic transfer (ACH, electronic check or wire). Late payment of the Department of Taxation taxes listed in NRS 360.417 draws a penalty of up to 10%, on a schedule from 2% (up to 10 days late) to 10% (more than 30 days late). Interest is fixed in statute at 0.75% a month.

Interest on unpaid tax

Fixed in statute: 0.75% per month or fraction of a month, from the last day of the month following the period for which the amount should have been reported until the date of payment (NRS 360.417). Interest on overpayments is 0.25% per month (NRS 360.2937). No change for 2027 found. Compounding: Not stated. NRS 360.417; NRS 360.2937. source Public record

When tax must be paid electronically

• All taxes: All payments of money owed to a state agency for taxes, interest, penalties or any other obligations that, in the aggregate, amount to $10,000 or more must be made by electronic transfer of money (NRS 353.1467); payments to the Secretary of State and by governmental entities are excepted. Methods: Automated clearinghouse transaction, electronic check or wire transfer (NRS 353.1467); for the Department of Taxation, an ACH credit or ACH debit (NAC 360.596). source Public record

Penalties

Late filing

Covers: No separate late filing penalty was found in NRS 360.417 or NAC 360.395; the Department of Taxation's penalty is on late payment. source Public record

Late payment

Covers: Taxes and fees listed in NRS 360.417 (NRS chapters 362, 363A, 363B, 363C, 363D, 369, 370, 372, 374, 377, 377A, 377C, 377D, 444A and 585, NRS 372A.290 and certain fees), unless a different penalty is provided by statute; the NAC 360.395 schedule lists chapters 362, 363A, 363B, 363C, 369, 370, 372, 372A, 377, 377A, 444A and 585. Graduated by days late (NAC 360.395): 2% if not more than 10 days late; 4% for 11 to 15 days; 6% for 16 to 20 days; 8% for 21 to 30 days; 10% if more than 30 days late. Maximum: 10% of the tax or fee owed. Not applicable: no separate late filing penalty found. NRS 360.417; NAC 360.395. source Public record

Penalty relief

If the late return or payment resulted from circumstances beyond the taxpayer's control and occurred despite ordinary care and without intent, the Department may relieve all or part of the penalty, interest or both; the taxpayer files a statement under oath setting out the facts (NRS 360.419). The Department considers compliance history for that tax type, the evidence, and causes such as fire, flood, theft, death or serious illness, employee error or misconduct, and erroneous written information from the Department (NAC 360.396). First-time or good history: No first-time abatement policy found. The Department must waive or reduce penalty and interest on a late payment when the total is $15 or less (NAC 360.396(1)). How: TAX-F011, Request for Waiver of Penalty and/or Interest (signed under penalty of perjury). Time limit: The request is not considered until the tax for which the penalty or interest was assessed is paid (NAC 360.396 and 360.397, as stated on Form TAX-F011). source Public record

Nevada taxes covered: Department of Taxation taxes listed in NRS 360.417. Form TAX-F011 also notes that a seller who pays sales or use tax after the due date loses the collection allowance (NRS 372.355 and 372.370). Unemployment insurance (DETR) penalties are not covered here.

Not confirmed: No penalty specific to missing the $10,000 electronic transfer requirement was found in NRS 353, NRS 360 or NAC 360. Whether the Department of Taxation applies its own lower electronic payment threshold in My Nevada Tax was not found on a Department page. The date the 0.75% monthly rate took effect was not read (NRS 360.417 lists amendments through 2021). Dishonored payment, commerce tax late return and other penalties specific to individual tax chapters were not researched. The NAC 360.397 time limits for a waiver request were not read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Nevada has no personal or corporate income tax, and no standing rule was found for following IRS disaster postponements or for state-declared disasters. The Department of Taxation's tools are general: a sales and use tax extension of up to one month for good cause (NRS 372.395), and a waiver of penalty and interest when a late return or payment resulted from circumstances beyond the taxpayer's control (NRS 360.419), requested on Form TAX-F011.

When the IRS postpones deadlines

No standing rule found

Taxes covered

No disaster-specific rule found. Sales and use tax: "The Department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter" (NRS 372.395). An amount paid within an extension carries interest at 0.75 percent per month from the original due date (NRS 360.295). The NRS 360.419 waiver covers any tax or fee paid to the Department under Title 32 and certain motor vehicle fees. source Public record

How to get relief

No disaster procedure found. A waiver request is made on Form TAX-F011 (Request for Waiver of Penalty and/or Interest), signed under penalty of perjury with supporting documentation; the request cannot be considered until the tax liability is paid. Penalties: NRS 360.419: when a late return or payment resulted from circumstances beyond the taxpayer's control and occurred despite ordinary care and without intent, the Department may relieve all or part of the interest or penalty; the request is a statement under oath. Under NAC 360.396 the Department may consider evidence of fire, earthquake, flood or other acts of God. source Public record

Other disaster tax rules

• Tax Commission regulations name a natural disaster as a circumstance beyond the taxpayer's control for extending the time to file a notice of appeal or a petition for redetermination, and as a ground considered for an offer in compromise. source Public record

The Department of Taxation home page had no disaster or emergency notice when checked.

Not confirmed: No Department of Taxation disaster or emergency relief page, notice or standing policy was found (two searches and the home page). Whether the Department has given relief after a past Nevada IRS postponement or governor's emergency declaration was not found. Nevada Employment Security Division (unemployment insurance) and Department of Motor Vehicles disaster relief were not researched; county assessor property tax relief was not looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $18.5B; Individual income tax payments and SECA tax $13.4B; Estate and trust income tax $4.5B; Business income taxes $1.5B; Estate tax $424M; Excise taxes $339M; Unemployment insurance tax $55M; Gift tax $17M; Railroad retirement tax $0.2M. source Public record

Filers moving in and out, 2022 to 2023

66,782 returns (111,121 people) with $5.8B of income moved in from other states; 57,805 returns (99,563 people) with $4.3B moved out, a net gain of $1.5B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Nevada Office of the Labor Commissioner

Nevada's minimum wage is $12.00 an hour, set in the state constitution from July 1, 2024, and stays $12.00 in 2027 unless the federal minimum wage rises above it or the Legislature sets a higher rate. The 2022 constitutional amendment ended the former two tier system (a lower rate for employers offering health benefits) and has no inflation index. Tips may not be credited against the minimum wage, so tipped workers get the full $12.00.

Rate

$12.00 from Jul 1, 2024 In effect since July 1, 2024; no change in 2026.
$12.00 from Jul 1, 2024 No scheduled change: the constitution fixes $12 unless the federal minimum wage is higher or the Legislature sets a higher rate by law. source Public record

How it is set

Fixed in law Nevada Constitution, Article 15, Section 16 (amended by the voters at the 2022 general election) source Public record

Tipped employees

2026: cash wage $12.00, tip credit $0.00 No tip credit allowed: tips may not be credited against or offset the minimum wage.
2027: cash wage $12.00, tip credit $0.00 No tip credit allowed. source Public record

Youth and training wages

No youth rate is set; the constitutional minimum does not cover an employee under 18, an employee of a nonprofit for after school or summer employment, or a trainee for no more than 90 days. source Public record

Recent and coming changes

• Jul 1, 2024 Two tier minimum wage (lower rate for employers offering health benefits) replaced by a single $12.00 rate, under the constitutional amendment approved at the 2022 general election. source Public record
• Jan 1, 2028 A new version of NRS 608.250 (Statutes of Nevada 2023, p. 2956) takes effect, which bars paying less than the minimum wage under a federal special certificate (29 U.S.C. 214(c)). source Public record

NRS 608.250 still prints the old two tier schedule ($11.00 with health benefits, $12.00 without, from July 1, 2024); the constitution's single $12 rate governs. Nevada has daily overtime: under NRS 608.018 an employee paid less than 1 1/2 times the minimum wage earns overtime after 8 hours in a workday (unless on an agreed 4 by 10 schedule) as well as after 40 hours in a week. No state exempt salary threshold above the federal level was found.

Not confirmed: labor.nv.gov (Labor Commissioner's minimum wage page, bulletins and posters) returned a bot check page to a plain request; not bypassed. Poster name and URL, and the Labor Commissioner's own statement of the 2026 rate, are unconfirmed. Whether Nevada preempts local minimum wages was not confirmed from a primary source; no city or county minimum wage was found. Any 2025 or 2027 legislative change to the rate was not checked beyond the current constitution and NRS 608 text.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Nevada has no paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base or report for 2026 or 2027. Its paid leave law, NRS 608.0197, instead requires private employers with 50 or more employees in Nevada to give at least 0.01923 hours of paid leave for each hour worked, paid by the employer.

NRS 608.0197 is an employer-provided paid leave mandate, not insurance: there is no state fund, contribution or employer account for it. No voluntary state paid leave insurance program and no enacted program awaiting start was found.

Not confirmed: No Nevada agency page saying in words that the state has no paid family and medical leave insurance program was found; the absence rests on the statute read (NRS chapter 608) and on finding no program. No search was spent on Nevada bills proposing a paid family leave insurance program.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid leave for any reason

Nevada requires private employers with 50 or more employees in the state to give at least 0.01923 hours of paid leave per hour worked (about 40 hours a year for a full-time employee), usable for any reason after 90 days of employment, under NRS 608.0197 (SB 312, 2019). Nevada has no state family and medical leave law and relies on the federal FMLA, but requires up to 160 hours of domestic violence leave and 4 hours a school year of school activity leave at larger employers. No statute or agency guidance read addresses payout of vacation at separation.

Paid leave

The law

Paid leave (NRS 608.0197, SB 312 of 2019) source Public record

Employers covered

Private employers with 50 or more employees in private employment in Nevada. An employer is exempt for its first 2 years of operation.

Employees not covered

Temporary, seasonal and on-call employees are excluded.

How it builds up

At least 0.01923 hours of paid leave for each hour worked.

Yearly cap

The employer may limit use to 40 hours per benefit year (a 365-day period set by the employer).

Front-loading

Allowed: the employer may give the full year's hours on the first day of each benefit year instead of accrual.

When use can start

The employer must allow use beginning on the 90th calendar day of employment.

Carryover

Accrued leave carries over between benefit years; the employer may limit carryover to 40 hours.

Allowed uses

Any use, without giving a reason, including the employee's illness, injury or health condition, diagnosis, medical or preventive care, caregiving, and other personal health needs.

Notice and documentation

The employee gives notice as soon as practicable. The employer may set a minimum increment of up to 4 hours and may not require the employee to find a replacement worker.

At the end of employment

Not required at separation (the employer may choose to pay it). Unused hours must be reinstated if the employer rehires the employee within 90 days after a separation that was not a voluntary quit.

PTO policies

Yes: the section does not apply to an employer whose contract, policy or agreement gives all scheduled employees paid leave or paid time off at a rate of at least 0.01923 hours per hour worked.

Employer duties

Pay leave at the employee's rate at the time it is taken, on the normal payday; give each employee on each payday an accounting of available hours; post the Labor Commissioner's paid leave bulletin in each workplace; keep records of leave received or accrued and used for one year and show them to the Labor Commissioner on request.

Enforcement

Office of the Labor Commissioner. A violation is a misdemeanor, and the Labor Commissioner may impose an administrative penalty of up to $5,000 per violation. The section does not itself provide a private right of action.

Citation

NRS 608.0197, SB 312 (2019); amended 2021, in effect since Jan 1, 2020

Local laws: No Nevada statute was found that bars cities or counties from requiring paid leave, and no local paid leave ordinance was found.

Family and medical leave

No state family and medical leave law found; Nevada relies on the federal FMLA. Employers that give sick leave must let employees use it to assist immediate family members with a medical need (NRS 608.01975, listed under other leave).

Vacation and PTO at the end of employment

Not addressed No Nevada statute or Labor Commissioner guidance read addresses vacation pay at separation. NRS 608.020 makes wages and compensation earned and unpaid due immediately on discharge, but does not say whether accrued vacation is included; NRS 608.0197 says paid leave under that section need not be paid out. (NRS 608.020; NRS 608.0197(1)(i)) source Public record

Other leave the law requires

What was checked: Statutes read on leg.state.nv.us (NRS chapters 6, 50, 281, 293, 392, 412, 450B, 474, 608 and 613; the online chapter 608 already shows 2025 session changes elsewhere in the chapter, and NRS 608.0197 was last amended in 2021) and the enrolled SB 312 (2019). Not listed because they only bar firing, without requiring time off: NRS 412.139 (National Guard), NRS 50.070 (witnesses) and NRS 450B.860 (volunteer ambulance drivers and attendants). NRS 281.145 and related military leave sections apply to public employees. No state requirement to give private employees holidays off or holiday premium pay was found.

Not confirmed: labor.nv.gov returns a bot check to curl, including its PDF files, so the Labor Commissioner's paid leave bulletin, the FAQ (Rev. 4/2026) and Advisory Opinions on SB 312 and AO-2024-08 were not read: https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/SB%20312%20Paid%20Leave%20English.pdf and https://labor.nv.gov/uploadedFiles/labornvgov/content/home/features/26.04.21%20Frequently%20Asked%20Questions.pdf The Labor Commissioner's 2025 'Rules to be Observed by Employers' (seen only as a government index excerpt) mentions 2 to 4 hours of paid leave to obtain a COVID-19 vaccination under SB 209 (2021); whether that requirement is still in force was not confirmed and it is not listed: https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/Rules%20to%20be%20Observed%20by%20Employers%2005.08.2025.pdf Vacation payout: no Labor Commissioner guidance or Nevada court ruling on vacation at separation was read. Whether employees have a private right of action under NRS 608.0197 was not researched. No volunteer firefighter leave statute was found in NRS chapters 474 and 608; other chapters were not searched.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Nevada's minimum statewide sales and use tax rate is 6.85 percent, and counties add local taxes (Clark County's total rate is 8.375 percent), all reported to the Department of Taxation on one return. A remote seller must register and collect once it has more than $100,000 of retail sales into Nevada, or 200 or more separate retail transactions, in the previous or current calendar year, by the first day of the month that begins at least 30 days after crossing.

State rate

6.85% Components set by NRS chapters 372 (2.00 percent sales tax, NRS 372.105), 374 (2.60 percent local school support tax) and 377 (0.50 percent basic and 1.75 percent supplemental city-county relief tax)
Food for home consumption and prescription medications are typically exempt. source Public record

Local taxes

Yes, collected by the state. Counties levy additional local sales and use taxes, so total rates vary by county; the Department's rate sheets list, for example, Clark County at 8.375 percent (effective 1/1/2020) and Washoe County at 8.265 percent (effective 4/1/2017). County taxes are reported on the same Department of Taxation return, which shows the rate for each county. Businesses in special districts (Tourism Improvement Districts and the Stadium Entertainment Improvement District) use a separate version of the return. The Department publishes a State Sales Tax Map with an alphabetical list of cities and counties to help determine the rate. Rate lookup source Public record

Remote sellers

$100,000 or 200 transactions; counts retail: gross revenue from retail sales of tangible personal property delivered in Nevada sales; immediately preceding or current calendar year; since Oct 1, 2018. Register with the Department, and begin collecting, by the first day of the calendar month that begins at least 30 calendar days after the seller meets the threshold. The regulation says gross revenue greater than $100,000 or 200 or more retail sales; the Department's Wayfair FAQ says more than $100,000 of retail sales or 200 or more separate retail transactions. The Department's marketplace FAQ instead says total sales that exceed $100,000 or more than 200 separate transactions, and tells marketplace sellers and remote sellers to add direct and marketplace sales together. Once the obligation starts, the FAQ says the seller collects for the rest of that year and the following year. source Public record

Marketplace facilitators

Must collect (Cumulative gross receipts from retail sales made or facilitated, on its own behalf or for marketplace sellers, to customers in Nevada over $100,000, or 200 or more separate retail sales transactions, in the calendar year or the preceding calendar year), since Oct 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales/Use Tax Permit (retailers); Consumer Use Tax Permit for non-retailers that owe use tax (NRS 372.220), $15 per location Register Register online at My Nevada Tax (permit ID within 24 hours) or by mail with the Nevada Business Registration form. Out-of-state businesses with no Nevada location use the same registration, entering the out-of-state business name and location. The state business license from the Secretary of State is a separate requirement. source Public record

Filing

• monthly: mandatory if taxable sales are more than $10,000 per month
• quarterly: taxable sales less than $10,000 per month
• annual: taxable sales less than $1,500 in the previous year

Due: The 20th day of the month after the reporting period, beginning with the January 2026 period (first due February 20, 2026), under AB 594 (2025); earlier periods were due the last day of the following month. A 20th on a weekend or holiday moves to the next business day.
Vendor discount: A taxpayer that pays on time may keep 0.25 percent of the tax as reimbursement for the cost of collecting it (NRS 372.370).
My Nevada Tax source Public record

Certificates

Resale: Nevada Resale Certificate (Department form TAX-F005); a certificate must describe the kind of property bought for resale and name the buyer and seller, need not be signed if delivered electronically, and does not expire while the buyer's account is open. Out-of-state resale certificates are accepted if they contain the same information.
Exemptions: Religious, charitable and educational nonprofit organizations apply to the Department for an exemption letter; Nevada state and local government agencies and federal agencies are exempt by statute without a letter. source Public record

Recent and coming changes

• Feb 20, 2026 AB 594 moves the sales and use tax due date from the last day of the month to the 20th of the month after the reporting period, beginning with the January 2026 period. source Public record
• Dec 7, 2026 Third and final phase of My Nevada Tax, the portal used for sales and use tax returns; the Department says all tax types will be fully supported there after December 7, 2026. source Public record

The statutes now differ on the due date: NRS 372.355, as amended in 2025, makes the tax due on or before the 20th day of the following month, while NRS 372.360(1) as read still says a return is due on or before the last day of the month following the reporting period. The Department says returns and payments are due the 20th. The Department has been a full Streamlined Sales and Use Tax member since April 1, 2008.

Not confirmed: Whether electronic filing is mandatory: not stated on the Department pages read. Whether Nevada accepts the Streamlined Sales Tax or Multistate Tax Commission certificates by name: the Department says out-of-state resale certificates with the required information are accepted, but no statement naming either form was found. Effective date of the 6.85 percent combined minimum rate: not stated in the components sheet read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Nevada statute was found that bars, caps or sets notice rules for a business adding a surcharge to a credit card purchase; card network rules and federal law still apply. The Department of Taxation says a card processing fee added to the receipt or invoice for a taxable sale is subject to sales tax, and is not taxed when the sale itself is not taxable.

The rule

No state law on credit card surcharges by sellers was found.

Cash discounts

No state law on cash discounts instead of card surcharges was found.

Sales tax on the surcharge

Depends Depends on whether the sale is taxable. The Department of Taxation says a credit card or charge card processing fee included on the receipt or invoice of a taxable sale is subject to Nevada sales tax, because the processor's fee is the retailer's expense or overhead; a pass-through processing fee on the receipt must be included in taxable sales reported. If the sale is not otherwise taxable, the card processing fee is not taxable (Nevada Tax Notes, issue 197, October 2023, citing NRS 360B.480, 372.025, 372.060, 372.065 and 372.085). source Public record

What was checked: Checked: NRS chapter 597 (miscellaneous trade regulations, which has credit card receipt and check-cashing rules and a food delivery platform commission cap that allows a separate credit card processing fee, but no surcharge rule for sellers) and NRS chapter 598 (deceptive trade practices), with no provision on card surcharges found in either; AB 220 (2013), which would have added a surcharge ban, including convenience fees, to chapter 597; no such section is in chapter 597 today (its digest notes that existing law lets certain government entities charge a convenience fee for card payments, citing NRS 1.113, 353.1465, 354.770, 706.322 and 706.88355); and Nevada Tax Notes issue 197. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: No full-text search of the NRS for "surcharge" was run; the finding of no statute rests on NRS chapters 597 and 598 and AB 220 (2013). AB 220 (2013) final status was not read on the Legislature's site; it does not appear in NRS chapter 597 today. A 2026 public comment to the Department disputes taxing separately stated card processing fees and refers to December 2025 Nevada Tax Notes; that later issue was not read, so whether the Department changed or restated its position after October 2023 is not confirmed. No check was made for a 2026 Nevada bill on card surcharges that passed one chamber.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Nevada has no individual income tax, so no PTET is needed: its constitution (Article 10, Section 1, subsection 9) provides that no income tax shall be levied upon the wages or personal income of natural persons.

Not confirmed: The 2025 and 2026 Nevada legislative records were not searched for a PTET bill; with no individual income tax, none would be expected.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: gross receipts tax (Commerce Tax)

Nevada has no individual income tax: its constitution provides that no income tax shall be levied upon the wages or personal income of natural persons. Businesses with Nevada gross revenue over $4 million a year pay the Commerce Tax (NRS chapter 363C), which is measured by gross revenue rather than federal taxable income, so the Public Law 119-21 changes to deductions do not reach a Nevada return.

The Commerce Tax is imposed for the privilege of engaging in a business in Nevada on each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 (NRS 363C.200).

Not confirmed: No Nevada source stating in so many words that there is no corporate income tax was saved; the summary relies on the Commerce Tax statute and the constitution's bar on a personal income tax.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Disclosure, not in postings

Nevada does not require pay in job postings. Since October 1, 2021, every public or private employer and employment agency must give an applicant who has completed an interview the wage or salary range or rate for the position, and must give it to an employee who applied for a promotion or transfer, interviewed for it or was offered it, and asked. Employers may not seek or rely on an applicant's wage or salary history.

Salary history ban: Yes (NRS 613.133(1)). An employer or employment agency may not seek an applicant's wage or salary history, rely on it to decide whether to offer employment or what to pay, or refuse to interview, hire, promote or employ an applicant, or retaliate, because the applicant does not provide it. source Public record

What was checked: No posting requirement: NRS chapter 613 was read in full for wage or salary range provisions; NRS 613.133 is the only one, and it requires disclosure after an interview, not in postings. The section shows no amendment since it was added in 2021, and the Legislature next meets in 2027. No city or county ordinance requiring pay in postings was found.

Not confirmed: The Nevada Office of the Labor Commissioner's pages were not checked for guidance on NRS 613.133. Statutes of Nevada 2021 chapter number for SB 293 not confirmed (NRS shows it was added by 2021 Statutes, page 1678; the enrolled bill's chapter line is blank).

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Nevada Department of Taxation

The Department of Taxation has no power of attorney form of its own: under its Power of Attorney heading it points to the federal Form 2848 on the IRS website, and it hosts the federal Form 8821 as its tax information authorization. Nevada has no personal income tax, and whether any state registration applies to paid preparers was not determined. No preparer e-file mandate was found; the Department's forms page says all new tourism district tax filers must file online.

Power of attorney

No Nevada form found. Under the Power of Attorney heading on its forms page the Department points to the federal Form 2848 on the IRS website. Its September 2026 presentation for payroll providers says employers may need to complete a Power of Attorney form for Taxation so the provider can communicate with the Department. form source Public record

Federal Form 2848

Not stated The Department's forms page links to the federal Form 2848 on the IRS website, but no Nevada statement says it is accepted as a power of attorney for Nevada taxes. source Public record

Information only

Tax Information Authorization, Form 8821 (the Department hosts the IRS Form 8821, Rev. October 2012). Lets the taxpayer designate any individual, corporation, firm, organization or partnership to inspect and receive the taxpayer's confidential information for the tax types and years or periods listed. The Department notes that Form 8821 is not a POA form. source Public record

Preparer registration

Not determined

E-file mandate for preparers

No preparer e-file mandate was found. The Department's forms page says all new filers of tourism district tax returns must file online. source Public record

Online access for professionals

My Nevada Tax. A paid preparer needs one username and password for access to multiple clients' tax accounts. Employers grant third-party access inside My Nevada Tax so payroll providers can file returns and make payments. The preparer creates a logon and submits Request Access to an Account with the business type, name, federal ID, account type and account ID or legacy Taxpayer ID. A requester who is not an owner, officer or responsible party must pass extra validation (an amount due on a return or a payment amount); otherwise the Department mails the business a My Nevada Tax Access Code to pass on. The Department may deny a request if the requester is not a listed authorized user. source Public record

Practitioner line

No dedicated practitioner line found. Call Center (866) 962-3707; Outreach Team (registration for e-services) outreach@tax.state.nv.us. source Public record

Recent and coming changes

• Dec 2024 My Nevada Tax replaced the Nevada Tax Center in phases, starting with sales and use, consumer use, cigarette and other tobacco, liquor, live entertainment and real property transfer tax; more tax types move to it each year source Public record

Nevada has no personal or corporate income tax; the Department administers sales and use, modified business, commerce and other taxes. Unemployment insurance is run separately by DETR.

Not confirmed: No Nevada power of attorney form, filing method or processing time was found; the town hall slide mentions a POA form for Taxation without naming it. Whether Nevada requires paid tax preparers to register (for example under the document preparation service law, NRS 240A) was not determined. No transcript, account statement or copy of return request process was found in the Department pages read; My Nevada Tax help pages behind the portal were not read. No general e-file mandate statement was found beyond tourism district returns; a Department page on mandatory electronic filing, if one exists, was not found.

Rules for tax professionals in every state

Federal tax data sharing

4 IRS data-sharing agreements with agencies in Nevada, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Nevada DETR/Employment Security Department source Public record. FUTA: Exhibit 6 does not spell out DETR. GAO-09-45 notes that Nevada may not participate in the nationwide SRFMI rollout planned for July 2009. GAO/GGD-99-164 lists "Nevada Department of Human Resources" twice (entries 117 and 120). How the IRS shares tax data with the states

Know something about Nevada's systems, have a contract document, or had trouble with one of these portals? Send it in.