Department of Taxation
Peer-to-Peer FAQs During the 2021 Legislative Session SB 389 passed which enacted a peer-to-peer car sharing program. What is a Peer-to-Peer car sharing program? “Peer-to-Peer car sharing program” is a business connecting shared vehicle owners with shared vehicle drivers in order to share vehicles in exchange for money. What is … Read more
Off Highway Vehicles & Fuel Tax FAQs Off Highway Vehicles With the passage of SB387, which became effective July 1, 2012, taxpayers are now required to register and or title their OHV (Off Highway Vehicle) with DMV. The Department is no longer issuing stickers to authorized OHV dealers in Nevada. … Read more
Locally Assessed Property Tax FAQs What is Locally Assessed Property Tax? Locally Assessed Property Tax in Nevada refers to the tax imposed on property assessed locally by county assessors rather than by the state. This tax usually includes: Residential homes Commercial buildings Land How is Property Value Determined? The county … Read more
Live Entertainment Tax FAQs How is Live Entertainment defined? Live Entertainment is defined by statute as meaning any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing an activity to a patron or group of patrons … Read more
Liquor Tax FAQs How long does it take to obtain a certificate of compliance? If no additional information is required, Certificate of Compliance applications can take 60-90 days to process. How long does it take to obtain an import-wholesale liquor license? It can take up to six (6) months for … Read more
Insurance Premium Tax FAQs Per NRS 680B, Nevada imposes a tax of 3.5% of net direct premiums written and net direct considerations written in our state. Qualified Risk Retention Groups pay a premium tax of 2%. When are the Quarterly Insurance Returns due? Pursuant to NRS 680B.032 each quarterly payment … Read more
Estate Tax FAQs Pursuant to NRS 375A, a tax is imposed in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes. Who must file for Estate Taxes in Nevada? Nevada filing is required in accordance with Nevada law NRS 375.A … Read more
Commerce Tax FAQs Filing Requirement FAQs What is Commerce Tax? Commerce Tax is a tax on a privilege of engaging in business in Nevada. What entities are subject to Commerce Tax? Each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 is required to file the Commerce … Read more
Exhibition Facilities Fee FAQs Starting July 1, 2005, anyone who operates a facility where exhibitions are held, including government bodies, must pay a licensing fee. According to law NRS 360.787, if you are in charge of an exhibition venue, you also need to cover the licensing fee for participants who … Read more
Appeals FAQs How do I appeal to the Nevada Tax Commission (NTC)? The Nevada Tax Commission (Commission) oversees property tax reductions or penalty waiver requests. If your request for a reduction or waiver has been denied by an Administrative Law Judge’s (ALJ), you can appeal the decision by completing one of the required … Read more
How-to Videos for My Nevada Tax Sports and Entertainment Improvement District Town Hall https://youtu.be/-fStqp4gtQg My Nevada Tax – Ask the Advisor https://youtu.be/T9ujJ2wsuFE My Nevada Tax – Create a Log on https://youtu.be/hOX88yt5XRM My Nevada Tax – Request Access to an Account https://youtu.be/LQW-WmrqhQ8 My Nevada Tax – File a Return https://youtu.be/wY5mLQ59MNI My … Read more
Modified Business Tax FAQs Modified Business Tax Wage Comparison Resumes January 1, 2026! What are the two classifications of the Modified Business Tax? 1. General Business Modified Business Tax Tax Rate Changes: Effective July 1, 2023: The tax rate for most General Business employers reduced to 1.17% from 1.378%. The … Read more
Consumer Use Tax Frequently Asked Questions (FAQs) What is Consumer Use Tax? Consumer Use Tax, also known as Use Tax, is similar to Sales Tax but is applied to the storage, use, or consumption of tangible personal property bought from a retailer in Nevada. If the Sales Tax has already … Read more
Sales Tax FAQs What is Sales Tax? Sales Tax in Nevada is a legal requirement applied to the sale, transfer, barter, licensing, lease, rental, use, or consumption of tangible personal property. It was first introduced in 1955. Who needs to pay Sales Tax? Anyone in the business of selling or … Read more
Hearing FAQs Hearings address disputes over tax assessments and compliance. These proceedings ensure fairness in tax enforcement and allow taxpayers to present their cases. What is an Administrative Court? An Administrative Court is a specialized court within a state agency that ensures the rights of individuals to appeal actions taken … Read more
Audits FAQs Every tax managed by the Department of Taxation can be audited. If you are facing an audit, you will find useful information here. How do I prepare for an audit? The auditor will get in touch with you to set up a date, time, and place for the … Read more
Real Property Transfer Tax FAQs What is Real Property Transfer Tax (RPTT)? When you transfer real estate in Nevada, you must pay a Real Property Transfer Tax. This tax is collected by the County Recorder’s office in the county where the property is located, at the time the transfer is … Read more
Appraiser Certification, Education & Testing Assessor Town Hall Assessors Town Hall Presentation Appraiser Education & Testing The Appraiser Certification Board is comprised of three members appointed by the Nevada Tax Commission and three members appointed by the Nevada Assessor’s Association. The Board advises the Department of Taxation on matters pertaining … Read more
Marketplace Facilitator/Seller FAQs What is Economic Nexus? Economic Nexus Laws apply to any business that makes sales into states in which they have no physical presence but meet the state’s sales and/or transactions thresholds. What is a Marketplace? A Marketplace is any physical or electronic presence, including but not limited … Read more