What entities have to register for Commerce Tax?
Business entities engaged in business in Nevada have to register for Commerce Tax. For the list of entities and the definitions please refer to Filing Requirements FAQs.
How do I register my business for the Commerce Tax?
Please review the Commerce Tax Registration Process Informational Chart for more details.
Do exempt entities have to register for Commerce Tax?
No. Exempt entities are not required to register for Commerce Tax. The list of exempt entities can be found in Filing Requirements FAQs.
My entity is exempt but was pre-registered for the Commerce Tax. Why?
The pre-registration for Commerce Tax is based on the Nevada Secretary of State records. It is not apparent from those records, which entities may be exempt. For example, a charitable corporation, that qualifies as a tax-exempt organization pursuant to 26 U.S.C. §501(c), maintains a business license with the Nevada Secretary of State but is exempt from Commerce Tax.
Who can file the Exempt Status Entity Form?
If your entity is exempt and you received a Welcome letter you may file the Exempt Status Entity Form. We recommend that you review the list of exempt entities in Filing Requirements FAQs and the instructions on the second page of the form before you submit it.
Where can I find the forms: Nexus Questionnaire, Additional Information Form or Exempt Status Entity Form?
Forms are located under Registration Resources, found on the Commerce Tax webpage of the Nevada Department of Taxation website.
What is “Taxpayer ID” or “Tax ID” or “TID”?
Taxpayer ID, Tax ID or TID refers to the 10-digits number assigned to the entity by the Nevada Department of Taxation. The Taxpayer ID for the Commerce Tax is located at the top right hand corner of the Welcome Letter:
What is a Federal ID Number?
A Federal ID Number refers to the Employer’s Identification Number (EIN) or Social Security Number (SSN), whichever you use for your business for Federal income tax reporting purposes.
How do I answer “Business is currently registered in Nevada for the following tax types: Modified Business Tax, Sales and Use Tax, Consumer Use Tax, Certificate of Authority, Excise taxes…TID number(s) for business currently registered in Nevada above” question on the Additional Information Form?
If your business files the returns for any of the above taxes to the Nevada Department of Taxation, check the box(es) accordingly. Provide the TID(s) under which your business pays those taxes.
If your business does not file returns for any of the above taxes, leave the fields blank.
Where do I mail the Nexus Questionnaire, the Additional Information Form or the Exempt Status Entity Form?
Mail the forms to:
Nevada Department of Taxation
1550 E College Parkway, Suite 115
Carson City, NV 89706
Is the Commerce Tax registration different from signing up to use the Nevada Tax Center?
Yes, those are two different procedures. The Commerce Tax registration is a formal procedure of registering businesses with the Nevada Department of Taxation for the Commerce Tax. The Nevada Tax Center allows businesses to file the Commerce Tax return online.
How do I sign up to use the Nevada Tax Center for online tax filing?
You will need an access code from your Welcome Letter. Instructions can be found here.
Still have questions?
Ask the Commerce Tax team here.