Taxpayer Information Packet
Welcome
to the Department of Taxation. The Taxpayer Information Packet is provided for
your use and convenience as an introductory guide to the Department of Taxation
and the taxes we administer. The Packet includes current Nevada Tax information
and how it may affect your business. Information on Sales and Use Tax, and
Modified Business Tax as well as sample copies of tax returns, instructions, tax
rates by county, Taxpayer Bill of Rights, and a Resale Certificate.
What Licenses & Permits does the Department of Taxation Require of new businesses?
Pursuant to NRS 372.220, every retailerthat
sells tangible personal property for storage use or consumption in this State
shall register with the Department for a Sales Tax Permit.
NRS 363A & B impose the Modified Business Tax (MBT) on all Nevada employers. The MBT is based upon the gross payroll of employees working in Nevada for whom the Nevada Unemployment Insurance (UI) is required to be paid. Please contact the Nevada Department of Employment Training & Rehabilitation (DETR) to determine whether the UI is required for your business. By registering with DETR your registration for the Modified Business Tax will be automatic. Other registration requirements for your particular business may also apply. Please contact the Department by phone for additional registrations if you buy or sell liquor or tobacco, if you charge admissions to live entertainment events, if you operate a facility at which exhibitions are held, if you sell tires at retail, if you rent out vehicles for less than 30 days, or if you are financial institution, If you’re in the business of providing Insurance contact the Department of Insurance. For additional information on any of the above taxes and licenses please see our information on the About Taxes/FAQ’s page.
How to register with the Department
The Nevada Business Registration form is used to apply
for a Sales/Use Tax Permit, or just a Use Tax Permit for businesses other than
retailers. To apply you may go to NevadaTax, the Department of Taxation’s
interactive website and click on the Nevada Business registration link.
NevadaTax is located at www.nevadatax.nv.gov, or you may click on the NevadaTax icon on our homepage. You may also download
the Nevada Business Registration form if you wish to
register by mail or come into the office.
The Modified Business Tax is registered by submitting your registration to the
Department of Training and Rehabilitation (DETR). If you are required to
be registered for Unemployment Insurance DETR will contact the Department of
Taxation with your information.
Please contact the Department by phone if you buy or
sell liquor or tobacco, if you charge admissions to live entertainment events,
if you operate a facility at which exhibitions are held, if you sell tires at
retail, if you rent out vehicles for less than 30 days, or if you are a
financial institution, to register for other applicable taxes.
What are the fees to register a new business?
Fees to register a new business
| Fee Description |
Fee Amount |
Sales Tax Permit per
location:
|
$15.00
|
Certificate of Compliance
(sale and shipping of liquor in Nevada):
|
$50.00
|
Wholesale Application (to
import and/or wholesale of wine, liquor or beer:
|
Brew Pubs, Breweries or
Wineries located in State of Nevada:
|
$75.00
|
Importer of wine, beer and
spirits:
|
$500.00
|
Importer of beer:
|
$150.00
|
Wholesaler of wine, beer and
spirits:
|
$250.00
|
Wholesaler of
beer:
|
$75.00
|
Cigarette Wholesale Dealers
License:
|
$650.00
|
Other Tobacco Products Wholesale Dealers License
|
$650.00 |
Cigarette Manufacturers License
|
$1,000.00 |
Tobacco Retail Dealers License
|
$50.00 |
What information is available for a newly registered business?
Please see the Taxpayer Information Packet for
introductory information on the Nevada Department of Taxation, its taxes, and
forms. The Department also publishes a Taxpayer Bill of Rights. Our About
Taxes/FAQ’s page also provides information on all the taxes administered by the
Department and common questions and answers.
What is a Federal Identification Number and how do I obtain one?
A Federal Identification
Number (FID), also known as an Employer Identification Number (EIN) is issued
by the Internal Revenue Service and is used to identify a business entity. To
obtain a Federal Tax ID please visit the IRS web
site.
I am unable to register with my Local County or City until I provide proof from the Nevada Department of Taxation. What do I do?
In
order to provide proof to local licensing verify you appropriately registered
with the Department. You can provide the City or County any one of the
following items:
- A copy of your Nevada Business Registration or Sales Tax Permit
with the Department of Taxation's validated received stamp on it
- A copy of your Sales Tax Permit
- Proof of Confirmation from our online system, Nevada Tax
Note that each county or city may have different
requirements.
Some information about my business has changed since I first registered with your Department. How do I advise you of the changes?
A change in the name or physical, mailing, corporate, or audit address of your business, its ownership, Federal ID number, or type of business you conduct requires a Nevada Business Registration Form to be filled out and submitted. You don't have to come into the office for these types of changes. You can download the Nevada Business Registration directly from our website on the General Purpose Forms page. The form can also be requested over the phone and will be mailed to you. If your account is a sales tax account, include the required $15.00 per new Nevada location Sales Tax Permit fee when returning the completed form.
If the business phone number or mailing address changes, you can change this information in NevadaTax, the Department of Taxation’s interactive website by clicking on the NevadaTax link on our homepage. There is no fee associated with changing the business phone number or mailing address. Another option is to call the Departments Call Center at 866-962-3707. A Tax Examiner can update the business phone number or mailing address information.
Please contact the Departments Call Center at 866-962-3707 if you buy or sell liquor or tobacco, if you charge admissions to live entertainment events, if you operate a facility at which exhibitions are held, if you sell tires at retail, if you rent out vehicles for less than 30 days, or if you are financial institution, to register for other applicable taxes.
I have changed my mailing address for my business. Do I have to complete the Nevada Business Registration or Taxpayer Information Update Form for this change?
If the business phone number or mailing address changes, you can update this information in NevadaTax, the Department of Taxation’s interactive website. NevadaTax is located at www.nevadatax.nv.gov, or you can click on the menu item at the top of this page titled 'Online Services' and then choose 'Nevada Tax - File & Pay'. There is no fee associated with changing the business phone number or mailing address. Another option is to call the Departments Call Center at 866-962-3707 for assistance in making these changes.
Changes to the Federal Tax Identification Number and/or organization type require a new registration with the Department. You can download the Nevada Business Registration directly from our website on the General Purpose Forms page or you can register your new business online at www.nevadatax.nv.gov. For additional assistance contact our Department's Call Center at 866-962-3707.
Please contact the Departments Call Center at 866-962-3707 if you buy or sell liquor or tobacco, if you charge admissions to live entertainment events, if you operate a facility at which exhibitions are held, if you sell tires at retail, if you rent out vehicles for less than 30 days, or if you are financial institution, to register for other applicable taxes.
The Nevada Business Registration asks for Owner information, do I have to provide this information?
The Department of Taxation requests owner names,
percentage owned, titles, home addresses, Social Security Numbers, and phone
numbers to ensure up to date and complete information. Without providing
all the requested information, the Department may not complete your
registration. This information provided to the Department is kept confidential.
The Nevada Business Registration asks for ‘Nevada Name (DBA)’ line 7 and ‘Location of Nevada Business Operation(s)’ Line 10. I do not have a business located in Nevada. What do I enter in these fields?
If you do not reside in Nevada but are registering with
the Department please place your out of state Business Name and Business
Location (only 1).
How to close your account
To close all Nevada
business locations with Sales Tax, Use Tax, and/or Commerce Tax accounts under
a single Nevada Taxpayer ID (TID), please use the Close Out Form. This
Form includes the required information with instructions to cancel your account
and refund any security deposit or credits to which you may be entitled.
For any other account updates including location changes, contact the Call
Center: 1-866-962-3707. Note: This form does not close or
cancel any other state or local registrations. For Modified Business Tax,
you should also contact the Department of Employment, Training, and
Rehabilitation's Employment Security Division at (775)
684-6300.