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NEVADA REVISED STATUTES AND NEVADA ADMINISTRATIVE CODE |
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The Nevada Revised Statutes and Nevada Administrative Code form the legal basis for the Department of Taxation’s operations. Links to the NRS and NAC on the Nevada State Legislatures site can be found here. |
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NEVADA TAX NOTES |
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Nevada Tax Notes are a quarterly compilation of notes, advisories, common errors and tips about the taxes the Department administers, written in easy to understand language for the public. |
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January 2010 |
New Taxation Call Center; Modified Business Tax – General Business/New Tiered Rate Eff. 7/1/09; Domestic Fuels; Retail Tobacco License Requirement; We All Owe It – Use Tax; Exemptions for Foreign Diplomats; Leasing and Subleasing; Clarification of Charges for Freight; Overview of How Sales/Use Tax Revenues are Distributed; What is a Department of Taxation ‘TID’ Number; Registering to File Online with NevadaTax; Secretary of State Administering the State Business License; Claiming a Credit on Your Account; Advisory for Filing Returns; Claiming a Credit for Bad Debts; Going Paperless With Tax Returns; ‘Ask the Advisors’ Training Workshops; Holiday Closures. |
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October 2009 |
Active Duty Nevada National Guard Sales Tax Exemption; State Business License Moving to the Secretary of State’s Office; Taxpayer’s Information Source for Tax Law; Important Notice - Legislative Changes Affecting Taxes; Administrative Hearings Information Available on the Website; Streamlined Sales Tax – New Taxability Matrix; Claiming a Credit; Tire Tax Fee Advisory; Tire Tax Fee Advisory; Going “Paperless” with Tax Returns; Resale Certificates vs. Sales Tax Permits; Attending or Promoting a One-Time Event, Tradeshow or Convention; Photographers; Bad Debts; Copying Old Tax Returns for Current Filing Periods; Direct Mail Advertising; Successor’s Liability; Charges for Transportation, Shipping and Postage Not Taxable; Registering Online with “NevadaTax”; Advisory for Filing Returns; “Ask the Advisors” Training Workshops; Holiday Closures. |
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July 2009 |
Important Notice - Legislative Changes Affecting Taxes; Barter of Tangible Personal Property; Going Paperless with Tax Returns; Prepared Food Intended for Immediate Consumption is Taxable; Retailers and Sales Tax; Responsible Persons; Credit Notices; “Lemon Law” Policy Change; Charges for Services; Plants, Seeds, Fruit Trees and Berry Vines; Charcoal, Briquettes and Propane; Chlorine and Chemicals; Window Tinting; Fabrication Versus Repair Labor; Registering Online with NevadaTax; Gift Baskets Containing Beer, Wine or Other Alcohol; Electronic Payment Required for Tax Remittances of $10,000 and Over; Federal Income Tax on Gaming Winnings; Advisory for Filing Returns; “Ask the Advisors” Training Workshops; Holiday Closures |
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April 2009 |
Important Notice Re: Collection Allowance & Short–Term Lessors of Passenger Cars; Tax Notes Is Now Paperless; Sales Tax Deduction for Vehicle Purchases; Audit Estimates; Registering Your Account For NevadaTax Online; Use Tax Delinquency Notice; Vehicle, Watercraft & Aircraft Tax Evasion Program; Overview of STAR Bonds; Drop-Shipments; Fabrication Labor, Alterations, Engraving & Embroidering; Analog-To-Digital Converter Box Program Now Scheduled for 6/12/09; Federal Income Tax; Employers Beware of Payroll Companies Not Filing MBT Returns; Advisory for Filing Returns; “Ask the Advisors” Training Workshops; Holiday Closures |
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Jan 2009 |
Important Notice Re: Collection Allowance & Short–Term Lessors of Passenger Cars; Tax Notes to Go Paperless; Use Tax Overlooked Federal Income Tax Wedding Chapels; Analog–to–Digital Converter Box Program– Coupons Issued by the US Government; Aircraft and Major Components of Aircraft; Barter of Tangible Personal Property; Employers Beware of Payroll Companies Not Filing MBT Returns; Modified Business Tax Deficiency Determinations; Retail Tobacco License Required for Tobacco Retail Dealers & Internet Retailers Sales; Tax Held in Trust for the State Tax; Return Account Numbers;.Communicating by Mail with the Department; Advisory for Filing Returns;“Ask the Advisors” Training; Holiday Closures |
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Oct 2008 |
Notice of Increase in Lyon & Pershing Counties Tax Rate; New Instructions for Amending Returns-Motor Vehicle Sales To Military Personnel; Update on Complimentary Food Decision;
Digital–to–Analog Converter Box Program; Coupons Issued by the US Federal Govn’t; Construction Contract vs. Retail Sale;
Changes to Short-Term Lessor Fees-Out-of-State Sales; Shipments & Delivery; Communicating by Mail;
Federal Income Tax;“Ask the Advisors” Training-Holiday Closures |
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July 2008 |
Advisory for Filing Returns; Communicating by Mail;
“Tax Amnesty 2008”; White Pine Co. Sales Tax Rate Decrease;Public Disclosure of Fraud or Intent to Evade
Tax Return; Account Numbers;Tax Returns Will No Longer Have Coupons-Electronic Payment of $10,000.00 or More;Cellular Telephones; Bundled Sales Sales Tax on Off–Highway Vehicles; Restocking Fees Streamlined Sales Tax (SST)Federal Income Tax;“Ask the Advisors” Basic Training;Holiday Closures |
To obtain prior issues of Nevada Tax Notes, please see our archives page. |
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TAXPAYER INFORMATION PACKET |
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Taxpayer Information Packet |
The Taxpayer Information Packet includes current Nevada Tax information and how it may affect your business; information on Sales/Use Tax, Modified Business Tax and Use Tax, as well as, sample copies of forms for paying taxes, instructions, tax rates by county, Taxpayer Bill of Rights, and a Resale Certificate. |
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SALES & USE TAX PUBLICATIONS |
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Use Tax - Common Questions and Answers' |
Common questions about use tax are available in this document |
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Sales and Use Tax General Information |
General introductory information on Sales/Use Tax |
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8.10% Tax Rate Sheet |
For use in Clark county effective 7/1/2009 |
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7.725% Tax Rate Sheet |
For use in Washoe county effective 7/1/2009 |
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7.60% Tax Rate Sheet |
For use in Churchill and Storey countys effective 7/1/2009 |
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7.475% Tax Rate Sheet |
For use in Carson City and White Pine county effective 7/1/2009 |
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7.10% Tax Rate Sheet |
For use in Douglas, Lander, Lincoln, Lyon, Nye, and Pershing countys effective 7/1/2009 |
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6.85% Tax Rate Sheet |
For use in Elko, Esmeralda, Eureka, Humbolt, and Mineral countys effective 7/1/2009 |
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7.75% Tax Rate Chart |
For use in Clark county from 10/1/2005 through 6/30/2009. |
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7.5% Tax Rate Chart |
For use in Clark county until 9/30/2005 |
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7.375% Tax Rate Chart |
For use in Washoe county from 7/1/2003 through 6/30/2009, and White Pine County from 7/1/2006 through 9/30/06, and White Pine County from 10/1/2007 through 6/30/2009. |
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7.25% Tax Rate Chart |
For use in Storey county from 1/1/2001 through 6/30/2009, Churchill county from 10/1/2005 through 6/30/2009, and Washoe county until 6/30/2003. |
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7.125% Tax Rate Chart |
For use in Carson City county, and in White Pine county from 10/1/2006 through 9/30/2007 |
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6.75% Tax Rate Chart |
For use in Douglas, Lander & Nye counties, Lincoln county from 1/1/2001 through 6/30/2009, and Lyon & Pershing counties from 10/01/2008 through 6/30/2009. |
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6.5% Tax Rate Chart |
For use in Elko, Esmeralda, Eureka, Humboldt, Mineral, Lincoln until 12/31/2000, and Lyon & Pershing counties until 9/30/2008. |
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Sales Tax Map |
This also includes an alphabetical list of Nevada cities and counties, to help you determine the correct tax rate |
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Components of Sales and Use Tax Rates |
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EXCISE TAX PUBLICATIONS |
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Liquor Tax General Information |
A general information sheet for liquor dealers, brew masters, sellers and distributors of liquor in Nevada |
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Tire Tax General Information |
A general information sheet for tire sellers and retailers. |
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Estate Tax Instructions and General Information |
The State of Nevada utilizes the IRS Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return. Instructions and general information are available through the link to the right. |
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Basic Cost of Cigarettes |
This information may change at any time. This document was posted 3/27/03. |
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MONTHLY TAXABLE SALES STATISTICS |
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Monthly Report December 2009 |
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Monthly Report November 2009 |
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Monthly Report October 2009 |
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Monthly Report September 2009 |
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Monthly Report August 2009 |
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Monthly Report July 2009 |
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Monthly Report June 2009 |
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Monthly Report May 2009 |
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Monthly Report April 2009 |
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Monthly Report March 2009 |
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Monthly Report February 2009 |
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Monthly Report January 2009 |
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Monthly Report December 2008 |
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Monthly Report November 2008 |
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Monthly Report October 2008 |
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Monthly Report September 2008 |
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Monthly Report August 2008 |
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Monthly Report July 2008 |
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Monthly Report June 2008 |
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Monthly Report May 2008 |
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Monthly Report April 2008 |
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Monthly Report March 2008 |
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To obtain prior months' taxable sales statistics, please see our archives page. |
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ANNUAL TAXABLE SALES STATISTICS |
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Taxable Sales Statistics FY09 |
The sales tax statistics for the previous fiscal year. |
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Taxable Sales Statistics FY08 |
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Taxable Sales Statistics FY07 |
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Taxable Sales Statistics FY06 |
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To obtain prior years' taxable sales statistics, please see our archives page. |
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MODIFIED BUSINESS TAX STATISTICS |
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Quarterly Report December 2009 |
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Quarterly Report September 2009 |
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Quarterly Report June 2009 |
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Quarterly Report March 2009 |
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Quarterly Report December 2008 |
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Quarterly Report September 2008 |
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Quarterly Report June 2008 |
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Quarterly Report March 2008 |
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To obtain prior years' MBT statistics, please see our archives page. |
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CONSOLIDATED TAX DISTRIBUTION (CTX) |
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Consolidated Tax Distribution 2010 |
Consolidated tax distributions to Nevada counties including cigarette tax, liquor tax, BCCRT, SCCRT, RPTT and GST. |
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Consolidated Tax Distribution 2009 |
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Consolidated Tax Distribution 2008 |
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Consolidated Tax Distribution 2007 |
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To obtain prior consolidated tax distribution reports, please see
our archives page. |
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LOCAL GOV'T TAX ACT DISTRIBUTION |
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Local Gov't Tax Act Distribution 2010 |
Distribution pursuant to the Local Government Tax Act of 1991 and 1993. |
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Local Gov't Tax Act Distribution 2009 |
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Local Gov't Tax Act Distribution 2008 |
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Local Gov't Tax Act Distribution 2007 |
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To obtain prior Local Government tax act distribution reports, please see
our archives page. |
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GENERAL DISTRIBUTION STATISTICS |
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General Distribution Statistics 2010 |
Distribution statistics for excise taxes, sales tax, local school support tax, option taxes, business tax, centrally assessed and net proceeds of mines tax. |
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General Distribution Statistics 2009 |
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General Distribution Statistics 2008 |
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General Distribution Statistics 2007 |
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To obtain prior general distribution statistics, please see our archives page. |
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ANNUAL REPORT |
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Annual Report 2008-2009 |
The annual report for FY 2008-2009 |
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Annual Report 2007-2008 |
The annual report for FY 2007-2008 |
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Annual Report 2006-2007 |
The annual report for FY 2006-2007 |
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Annual Report 2005-2006 |
The annual report for FY 2005-2006 |
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To obtain prior annual reports, please see our archives page. |
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OTHER STATISTICS |
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Population Statistics |
Population of Nevada's Counties and Incorp Cities 2007 Governor's Centified Series.xls |
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Population Statistics |
2007 Judicial Townships.xls |
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Population Statistics |
20 year Population Projection - 2006 Series.xls |
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LIQUOR STATISTICS |
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Monthly Liquor Imports for
December 2009 |
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Monthly Liquor Imports for
November 2009 |
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Monthly Liquor Imports for
October 2009 |
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Monthly Liquor Imports for
September 2009 |
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Monthly Liquor Imports for
August 2009 |
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Monthly Liquor Imports for
July 2009 |
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Monthly Liquor Imports for
June 2009 |
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Monthly Liquor Imports for
May 2009 |
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Monthly Liquor Imports for
April 2009 |
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Monthly Liquor Imports for
Mar 2009 |
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Monthly Liquor Imports for
Feb 2009 |
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Monthly Liquor Imports for
Jan 2009 |
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Monthly Liquor Imports for
Dec 2008 |
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Monthly Liquor Imports for
Nov 2008 |
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Monthly Liquor Imports for
Oct 2008 |
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Monthly Liquor Imports for
Sep 2008 |
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Monthly Liquor Imports for
Aug 2008 |
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Monthly Liquor Imports for
Jul 2008 |
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Monthly Liquor Imports for
Jun 2008 |
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Monthly Liquor Imports for
May 2008 |
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To obtain prior monthly liquor imports reports, please see our archives page. |
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TAXPAYER BILL OF RIGHTS |
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Taxpayers' Bill of Rights |
The Department of Taxation is pledged to deal with the public by the guidelines published here. |
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OTHER GENERAL REPORTS |
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Preparing For an Audit |
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Appeals Process |
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Approved OHV Dealers |
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