The Commerce Tax is an annual tax passed by the Nevada Legislature during the 2015 Legislative Session. The tax is imposed on businesses with a Nevada gross revenue exceeding $4,000,000 in the taxable year. All businesses are required to file a Commerce Tax return, regardless of liability.
The Commerce Tax return is due 45 days following the end of the fiscal year ending June 30. This year, the first return is due August 15, 2016.
Attention Affiliated Group Payroll Providers
(as of September 14, 2016)
The Affiliated Group Payroll Provider
Application form and instructions have been posted here.
Upon the application approval, 50% of the commerce tax paid by other member(s)
of the affiliated group can be claimed as a credit against a modified business
tax liability incurred by the designated payroll provider.
Commerce Tax Return Form Update
(as of August 09, 2016)
NVBID field was added to the Commerce Tax return form. The
taxpayers may now indicate either the Taxpayer ID or the NV business ID
on the hard copy of the return when complying with the Nevada Commerce Tax
requirements. The Tax ID (or Taxpayer ID) is located at the top right hand
corner of the Welcome to Nevada Commerce Tax Letter. The NVBID (or NV business
ID) is located on the NV business license of the business and can be looked up here.
Video Training Now Available
(as of July 15, 2016)
As a part of the Department’s effort to provide information to taxpayers about state taxes, seven training videos on the Nevada Commerce Tax are now available online. Click here to view the videos.
(as of July 12, 2016)
The Commerce Tax Frequently Asked Questions section has been updated. Please click here to find the answers to your questions about the filing requirements, registration, Welcome Letter, forms, extensions, Commerce Tax credit toward MBT and more.
(as of June 6, 2016)
The Department is still processing information in order to complete the Commerce Tax registration for taxpayers. If your business is a Title 7 entity (e.g. corporation, LLC, etc.) registered with the Nevada Secretary of State, you will be receiving a Welcome to Nevada Commerce Tax letter soon. Please check back for continuing updates.