Sales and Use Tax

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Current Sales and Use Tax Forms

Sales & Use Tax Return (7/1/11 to Current)

This is the standard monthly or quarterly Sales and Use Tax return used by retailers. Effective January 1, 2020 the Clark County sales and use tax rate increased to 8.375%. This is an increase of 1/8 of 1 percent on the sale of all tangible personal property that is taxable. In the 2011 Legislative Session reduced the interest rate to 0.75% (or .0075) from 1% (or .01) effective 7/1/2011. The correct tax rates will display based on the period end date selected. The return will calculate penalty and interest based on the Date Paid field. For returns filed and paid within 30 days of the due date, the penalty calculation is a graduated scale per NAC 360.395. Instructions are included following the return. For users without Adobe Reader, please use the Excel form.

Consumer Use Tax Return (7/1/11 to Current)

This is the standard Consumer Use Tax Return for businesses that do not sell, don’t require a seller’s permit, and report only Use taxes, such as construction contractors and individuals who have not paid sales tax on their purchases. Effective January 1, 2020 the Clark County sales and use tax rate increased to 8.375%. This is an increase of 1/8 of 1 percent on the sale of all tangible personal property that is taxable. The 2011 Legislation Session pursuant to AB 504, reduced the interest rate to 0.75% (or .0075) from 1% (or .01) effective 7/1/2011. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. For returns filed and paid within 30 days of the due date, the penalty calculation is a graduated scale per NAC 360.395. Instructions are included following the form. For users without Adobe Reader, please use the Excel form.

Other Forms Regarding Sales and Use Tax

Application for Sales/Use Tax Exemption (APP-02.01)

If you are a religious, charitable or educational organization, and you think you qualify for an exemption from sale and use taxes, download the application here.

Application for Contractor Refund (Before April 1, 2017)

If you are a contractor or subcontractor and have open contracts entered into before April 1, 2017, you may be entitled to a refund from the increase in sales tax upon approval from our Department.

Application for a Contractor Refund (Before January 1, 2016)

If you are a contractor or subcontractor and have open contracts entered into before January 1, 2016, you may be entitled to a refund from the increase in sales tax upon approval from our Department.

Tourism Improvement District Semi-Annual Report (STB-01.01)

This report is for use by businesses located or doing business in a Tourist Improvement District (STAR Bond District). If you are not located within or doing business in a Tourism Improvement District please notify the Department of Taxation.

Vessel Trade In/Trade Down Supplemental Reporting Form (After 7/1/09)

This form is to be used as an account document to verify a transaction involving a "trade-in" or a "trade-down" for Vessels only and must be completed and filed with your tax return. This form, effective 7/1/2009, reflects the Sales and Use Tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. It is to be used for reporting trade-ins and trade-downs for period ending 7/31/2009 or after.

Vessel Trade In/Trade Down Supplemental Reporting Form (From 1/1/07 to 6/30/09) (BND-SUR-01.01)

This form is to be used as an account document to verify a transaction involving a "trade-in" or a "trade-down" for Vessels only and must be completed and filed with your tax return. It should only be used for trade ins and trade downs from 01/01/2007 to 6/30/2009.

Prior Sales and Use Tax Forms

Sales & Use Tax Return (7/1/09 to 6/30/11)

This is the standard monthly or quarterly Sales and Use Tax return used by the majority of taxpayers reporting sales and use tax for prior time periods. Effective 7-1-09, reflects the increased tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. The correct tax rates will display based on the period selected. This form will calculate penalty and interest based on the Date Paid field. Instructions are included following the form.

Consumer Use Tax Return (7/1/09 to 6/30/11)

This is the standard Consumer Use Tax Return for businesses that do not sell, don’t require a seller’s permit, and report only Use Taxes, such as construction contractors and individuals who have not paid sales tax on their purchases. Effective 7/1/09, reflects the increased Use Tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. Instructions are included following the form.

Sales & Use Tax Return (7/1/06 to 6/30/09)

This is the standard monthly or quarterly Sales and Use Tax return used by the majority of taxpayers reporting sales and use tax, for prior time periods. This return reflects the change to calculate collection allowance on Sales Tax only starting 1/1/09 and the rate changes that occurred in White Pine County on 7/1/08, 10/1/07, and 10/1/06; and Lyon and Pershing Counties on 10/1/08.

Consumer Use Tax Return (7/1/06 to 6/30/09)

This is the standard Consumer Use Tax Return for businesses that do not sell, don't require a seller's permit, and report only Use taxes, such as construction contractors and individuals who have not paid sales tax on their purchase. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to 0.75% (or .0075) from 1% (or 0.1) effective 7/1/2011.Effective 7/1/09, reflects the increased Use Tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the form.

Sales & Use Tax Return (From 4/1/06 - 6/30/06)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rates for Carson City Counties effective 4/01/06. Instructions are included.]

Consumer Use Tax Return (From 4/1/06 - 6/30/06)

For those accounts which report only use taxes, such as construction contractors and individuals who have not paid sales tax on their purchase. This return reflects the new tax rates in Carson City county, effective 04/01/06.

Sales & Use Tax Return (From 10/1/05 - 3/31/06)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rates for Clark and Churchill Counties effective 10/01/05. Instructions are included.

Consumer Use Tax Return (From 10/1/05-3/31/06)

For those accounts which report only use taxes, such as construction contractors and individuals who have not paid sales tax on their purchase. This return reflects the new tax rates in Clark and Churchill counties, effective 10/01/05.

Sales & Use Tax Return (From 4/1/04 - 09/30/05)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rate for Lander County effective 04/01/04. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included. A smaller download of the same document in Excel format is also available.

Consumer Use Tax Return (From 04/01/04 - 09/30/05)

For those accounts which report only use taxes, such as construction contractors and individuals who have not paid sales tax on their purchase. This return reflects the new tax rates in Lander county, effective 04/01/04. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included.