Information About Nevada's Taxes and The Department


What are 'NRS' and 'NAC'?

(NRS) Nevada Revised Statutes are the laws of Nevada as passed by the Nevada State Legislature, signed by the Governor and codified by the Legislative Council Bureau. (NAC) Nevada Administrative Code is the clarification of the NRS as written and developed by the agency administering the statutes being clarified. All NAC's developed by the Department of Taxation must be reviewed by the Legislative Council Bureau for form and content and then must be submitted to the Nevada Tax Commission for public hearing and final approval. Nevada Administrative Code has the force of law. To reference specific NRS and NAC that govern the Department of Taxation, click here.

    Income Tax in Nevada

    The Nevada Department of Taxation receives an enormous number of inquiries regarding issues relating to Federal Income tax. The State of Nevada does not participate in the administration of Federal Income Tax nor does it levy a State personal, business or corporate income tax. The Nevada Department of Taxation does not require informational copies of Nevada residents’ Federal Income Tax forms. Federal Income Tax inquiries should be directed to the official IRS website at www.irs.gov

      Nevada Legal Residency

      Any person desiring to register to vote must have been a Nevada resident for 30 days and a precinct resident 10 days before the next succeeding election and must furnish to the registrar of voters before the date set for the close of registration adequate proof of his/her residency, e.g., place of dwelling, place of employment, vehicle registration, driver’s license, real property owned, etc.  Nevada automobile registration must be obtained with 45 days after establishing residency.  There is a six-week residency requirement for the purpose of obtaining a divorce.  For other limited purposes, residency may be acquired by merely moving to Nevada with the intent to stay.  In every case where a legal right is dependent upon residency, Nevada law, in defining legal residence of a person, requires that such persons “having been actually, physically, corporeally present within the state or county, as the case may be, during all of the period for which residence is claimed by him/her.”  Hence, a person who is not actually living within the State of Nevada cannot be or become a Nevada resident, with the exception of an otherwise duly qualified Nevada resident, who is living temporarily outside of the State with the good faith intention of returning.  Mere ownership of real property within the State of Nevada by itself is not a sufficient connection with the State for declaring the owner to be a resident.

        Incorporating in Nevada

        Please contact the Nevada Secretary of State at https://nvsos.gov/ for information on incorporating in Nevada.

          Unemployment Tax and W2’s

          The Department of Taxation does not handle unemployment compensation issues.  For information regarding unemployment compensation you will need to contact the Department of Employment, Training and Rehabilitation.  Their web site address is http://detr.state.nv.us

            Minimum Wage

            The minimum wage is set by the US Department of Labor, Employment Standards Administration. Please refer to the State of Nevada Labor Commission web site. Their address is http://www.laborcommissioner.com

              Lodging Tax on Hotels & Motels etc

              The tax imposed on room rental is Lodging Tax.  In Nevada, transient lodging tax and exemptions are set at the city/county level and varies by county.  Any specific questions regarding exemptions and rates should be addressed to the city/county where the hotel is located. 

               For further information on Lodging Tax Authorities, please contact our Department at (775) 684-2000.

                Taxpayer Bill of Rights

                The Department of Taxation is pledged to deal with the public by the guidelines published here.

                  Information we provide to the public on Businesses

                  The Nevada Department of Taxation is bound by statute to keep information confidential regarding a taxpayer’s account. In regard to a Sales/Use Tax Permit, the only information available to the general public is the information on the actual permit. More specifically, the Permit Number, Owner, Business Name, Business Location and Date of Issue. All other information contained in Department records is confidential and disclosure of that information is prohibited without a Governor’s approval pursuant to NRS 372.750(3) or a signed authorization from the taxpayer.


                    Report a Non-Registered Business

                    To report non-registered businesses that are active in Nevada, please contact the Department Taxation at one of our local offices.  You can remain anonymous when reporting a non-registrant.

                      Tax Distribution – How much money was distributed to my county or entity from the Consolidated Tax Distribution?

                      For the current month’s distribution statistics go to the most recent press release here. Historical tax distribution can be found on our Publications Page.

                        County or City Population Statistics

                        For population statistics on a city or county, please see our Publications Page and go to the Population Statistics documents.