Frequently Asked Questions

Electronic Submission Requirement FAQs What is the electronic submission requirement? Most tax-related documents and payments must be submitted electronically to the Nevada Department of Taxation. This requirement applies to taxpayers, tax preparers and other tax professionals. What types of documents must be submitted electronically? Required electronic submissions include, but are … Read more

Assembly Bill 375 FAQs What is Assembly Bill 375? Assembly Bill 375 authorizes certain covered food establishments to sell alcoholic beverages in containers sealed by the covered food establishment for off-premises consumption, either directly to consumers or through a delivery support service acting on the establishment’s behalf. When did Assembly … Read more

Vending Machine OTP FAQs Is a cigarette vending machine the proper license to sell other tobacco products (OTP) through a vending machine? No. A cigarette vending machine license is not the proper licensure for a business to sell OTP through a vending machine operation that is not otherwise authorized under … Read more

Heavy Equipment Rental FAQs Heavy Equipment Rental FAQ More Information

Remote Retail Sellers FAQs What is the definition of a Remote Retail Seller (RRS)? “Remote Retail Seller” means a person located within or outside the borders of this State who makes remote retail sales of cigar or pipe tobacco to ultimate consumers in this State. When did RRS become effective? … Read more

Cannabis Tax Permit FAQs For Existing Entities Already Engaged in Selling Cannabis or Cannabis Products. What is SB41 and why does it matter to cannabis businesses? SB41 is a 2025 law requiring every person who sells cannabis or cannabis products in Nevada to apply for a Cannabis Tax Permit from … Read more

Bulk Filing FAQs Will the FEIN still be accepted as the MBT Account ID? The bulk file service expects both an entity-level ID (such as the NV UI #) and a tax type-level ID (such as the new MBT ID) How can additional Users be added to the profile? New … Read more

Streamlined Sales Tax FAQs What is the Streamlined Sales and Use Tax Agreement (SSUTA)? This SSUTA is the result of the cooperative effort of 44 states, the District of Columbia, local governments and the business community to simplify and make more uniform the sales and use tax collection and administration … Read more

Motor Vehicle and Vessel Dealer FAQs Motor Vehicle and Vessel Dealers Packet   Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department. More Information

Amended Returns FAQs Can I file an amended return? Yes. You can file an amended return for any period at any time. Can I get a refund if I overpay? Only if your amended return is postmarked within 3 years after the last day of the month following the period … Read more

One-Time Event FAQs What are Promoter Responsibilities for One-Time Events? Promoters of one-time special events must contact the Nevada Department of Taxation at least two (2) weeks prior to the scheduled event to register. Events qualifying as one-time special events include, but are not limited to*: Auto shows Gun shows … Read more

Sports and Entertainment Improvement District FAQs Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department. What is the Sports and Entertainment Improvement District (SEID)?  Senate Bill 1 from the 35th Special Session, known as the Southern Nevada Tourism … Read more

My Nevada Tax FAQs How can I gain access to the system? Email outreach@tax.state.nv.us One of our helpful staff will reach out to assist you. Will my logon credentials from the Nevada Tax Center work to log into My Nevada Tax? No, that login information did not transfer into My … Read more

Nevada National Guard (NNG) Exemption FAQs What are the types of NNG exemptions? Deployment Exemption: NNG members who are deployed outside of the country for at least 30 days may request an exemption letter to be exempt from Nevada Sales tax for the periods listed on the letter Nevada Day … Read more

Remote Sellers – Wayfair Decision EFFECTIVE OCT. 1, 2018 – NEVADA REQUIRES REMOTE SELLERS TO COLLECT SALES TAX What is the effect of the Wayfair decision? The United States Supreme Court ruled in South Dakota v. Wayfair on June 21, 2018, that states can require Remote Sellers to collect and remit … Read more

Transportation Connection Tax (TCT) FAQs Questions on Senate Bill 376 – Transportation Connection Tax (TCT). What is the TCT? The TCT is an Excise Tax on the connection of a passenger to a Common Motor Carrier, Taxicab, or Transportation Network Companies. Who is responsible to file the TCT? All Common … Read more

Cigarette & Other Tobacco Products (OTP) FAQs What are the current tax rates for Cigarettes & OTP in Nevada? Cigarettes: The tax rate is $1.80 per pack of 20 cigarettes. Other Tobacco Products (OTP): The tax rate varies by product type. Who is required to pay Cigarette & OTP taxes? … Read more

Tobacco Products FAQs Tobacco Products FAQ updates 2024 (PDF) Tobacco Products FAQs More Information

Liens FAQs How do I find out if there are Liens filed in my name? Liens are recorded with the county recorder’s office. Each county recorder’s office maintains a website where individuals can search for any liens that have been filed in your name, or the name of your business. … Read more

Short Term Lessor Fee FAQs What is the Short Term Lessor Fee? The Short Term Lessor Fee is a tax imposed on businesses that lease tangible personal property to others for periods of less than 31 days. This includes rentals of vehicles or trailers. Who is required to pay this … Read more

Tax Credits FAQs What are tax credits? Tax credits are amounts that can be subtracted directly from the total tax you owe. Unlike deductions, which reduce the amount of taxable income, tax credits reduce your tax liability dollar for dollar. What types of tax credits are available in Nevada? Nevada … Read more

Gold & Silver Excise Tax FAQs The Nevada Gold & Silver Excise Tax is levied on companies extracting these precious metals in the state. Its primary purpose is to generate revenue from natural resource extraction, specifically to support educational initiatives by contributing to the Nevada State Education Fund. What are … Read more

Bank Branch Excise Tax FAQs What is the Nevada Bank Branch Excise Tax? The Nevada Bank Branch Excise Tax is a tax imposed on banks operating more than one branch office within a single county in Nevada. The first branch in each county is exempt from this tax. How was … Read more

Cannabis Establishment Tax FAQs What are the taxes on cannabis? Starting January 1, 2024, cannabis is taxed in the following way: 15% Excise Tax on the first wholesale sale (calculated on the Fair Market Value for affiliate sales and calculated on the sales price for non‐affiliate sales); and Sales Tax; … Read more