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
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
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
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 in the Taxpayer Bill of Rights.
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
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.