Department of Taxation
Short Term Lessor Fee Tax Type In Nevada, a fee is imposed on the short-term lease of passenger vehicles. About Short Term Lessor Fee In Nevada, a Short Term Lessor Fee is applied to the rental of passenger vehicles leased for a period of less than 31 days. Businesses that … Read more
Consumer Use Tax The Consumer Use Tax in Nevada serves as a counterpart to the Sales Tax, for situations where tangible personal property is purchased without Nevada Sales Tax being applied. Consumer Use Tax is not imposed when the sales of the property to the consumer is subject to the … Read more
Transportation Connection Tax (TCT) The Nevada Transportation Connection Tax, also known as the Passenger Transportation Tax, is an excise tax on the fare revenues generated by passenger transportation services in Nevada. About Transportation Connection Tax (TCT) The TCT tax is imposed on transportation network companies, common motor carriers of passengers, … Read more
Tire Surcharge Fee Nevada imposes a surcharge fee on the sale of new tires, which is intended to fund environmental and recycling programs, including proper tire disposal and recycling efforts. About Nevada Tire Surcharge Fee In Nevada, a fee is applied to the retail sale of new tires, as per … Read more
Sales Tax & Use Tax Nevada Sales Tax & Use Tax are two closely related aspects of Nevada’s taxation system, primarily aimed at taxing the consumption of goods and services within the state.* Click here for Spanish: Sales and Use Tax General Information *Note: To pay your Sales & Use Tax … Read more
Real Property Transfer Tax (RPTT) The Real Property Transfer Tax (RPTT) applies when real estate ownership is transferred from one party to another. The Nevada Division of Local Government Services oversees its collection across all counties, as outlined in NRS 375. About Real Property Transfer Tax (RPTT) RPTT is levied … Read more
Property Tax The Nevada Property Tax imposes a tax on properties that span within counties and across county borders within Nevada or extend into other states. Centrally Assessed Property About Centrally Assessed Property Centrally Assessed Property The Centrally Assessed Properties Section is responsible for the valuation, assessment, collection and distribution … Read more
Peer-to-Peer Car Sharing Fee The Nevada Peer-to-Peer Car Sharing Fee is a specific charge applied to peer-to-peer car sharing services operating within the state. This fee is part of Nevada’s approach to regulate and tax the growing peer-to-peer car sharing economy, similar to how traditional car rental businesses are treated. … Read more
Net Proceeds of Minerals Tax In Nevada, the net proceeds of minerals tax is determined annually by the Department of Taxation. The tax is based on the actual production of minerals from all operating mines, oil and gas wells, and geothermal operations in Nevada for the prior calendar year. About … Read more
Modified Business Tax (MBT) The Modified Business Tax (MBT) in Nevada is a payroll tax imposed on businesses operating within the state. Modified Business Tax Wage Comparison Resumes January 1, 2026! About Nevada Modified Business Tax (MBT) Every employer who is subject to Nevada Unemployment Compensation Law (NRS 612) is … Read more
Lodging Tax The tax imposed on room rental is Lodging Tax. The local boards of county commissioners are responsible for the imposition and collection of the lodging tax, while the Department of Taxation records and transfers the revenue to the appropriate state budget accounts. In Nevada, transient lodging tax and … Read more
Live Entertainment Tax Live Entertainment Tax (LET) is administered by two State agencies, the Gaming Control Board for live entertainment events held within licensed gaming establishments; and the Department of Taxation for live entertainment events held in other venues. A 9 percent tax rate is imposed on the admission charge … Read more
Tax Types Bank Branch Excise Tax Cannabis Tax Cigarette & Other Tobacco Products (OTP) Tax Commerce Tax Consumer Use Tax Exhibition Facility Fee (EFF) Gold & Silver Excise Tax Insurance Premium Tax Liquor Tax Live Entertainment Tax (LET) Lodging Tax Modified Business Tax (MBT) Net Proceeds of Minerals Tax Peer-to-Peer … Read more
Liquor Tax Nevada’s Liquor Tax, also known as the Liquor Excise Tax, is applied to the sale of alcoholic beverages within the state. This tax is important for supporting state and local government initiatives, while also serving regulatory functions. Renewal Reminder to Certificate of Compliance Licensees: Pursuant to NRS 369.310(2): … Read more
Insurance Premium Tax The Nevada Insurance Premium Tax is levied on insurance companies based on the premiums they collect from policies issued in the state. About Nevada Insurance Premium Tax and the Rates The Nevada Insurance Premium Tax is imposed on insurers for the privilege of transacting business in this … Read more
Gold & Silver Excise Tax Nevada imposes an excise tax on businesses involved in the extraction of gold and silver, provided their gross annual revenue exceeds a specific amount. About Nevada Gold & Silver Excise Taxes and Rates Excise Tax Rates for businesses that extract gold, silver or both in … Read more
Exhibition Facility Fee Nevada businesses that participate in exhibitions, shows, or similar events are subject to facility Fees. These fees are paid based on the structure of the exhibition and the licensing status of the business. About Nevada Exhibition Facility Fee The Nevada Exhibition Facility Fee is a charge applied … Read more
Commerce Tax The Commerce Tax is imposed on businesses with a Nevada state gross revenue exceeding $4 million per fiscal year. About Nevada Commerce Tax Nevada’s Commerce Tax is applied to businesses operating within the state whose gross revenue in a fiscal year exceeds $4,000,000. It applies to revenue generated … Read more
Cigarette & Other Tobacco Products (OTP) Tax Nevada imposes taxes on cigarettes and other tobacco products (OTP). These taxes are part of Nevada’s strategy to manage the public health impacts of tobacco use while generating revenue to fund various state initiatives. About Nevada Cigarette & OTP Tax The Nevada Cigarette … Read more
Cannabis Tax Nevada imposes a Cannabis Wholesale Tax at the cultivation level and a Cannabis Retail Tax on the sale of recreational cannabis products to consumers. About Nevada Cannabis Excise Tax and Rate Calculation Cannabis Excise Tax regulates and supports the legal cannabis market in Nevada, ensuring that both consumers … Read more
Bank Branch Excise Tax The Nevada Bank Branch Excise Tax is a tax levied on each branch of a bank operating within the state. It’s calculated based on the number of branches a bank has, not on the bank’s income or profits. About Nevada Bank Branch Excise Tax Effective January … Read more