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 (June 30). If the 45th day falls on a weekend or holiday, the return is due on the next business day.
The 2017-2018 Commerce Tax return is due August 14, 2018.
Commerce Tax Regulations are now Codified
Adopted regulation R123-15 for Commerce Tax has been codified to Nevada Administrative Code as NAC 363C.
Voluntary Disclosure for Commerce Tax
(as of June 6, 2018)
As a reminder to businesses with gross revenue over $4,000,000 from engaging in business in Nevada who failed to report their Commerce Tax for the previous tax years: an Application for Voluntary Disclosure may be filed with the Department. A disclosure is considered to be voluntary only if it is made before an action against a non-compliant taxpayer is taken by the Department.
Taxpayers with $4,000,000 or less in Nevada gross revenue may file returns for missing periods without submitting the Voluntary Disclosure form.
Commerce Tax 30-Day Extension and NAICS Code Category Change Forms
(as of June 21, 2017)
New 30-Day Extension of Time to File and Pay Commerce Tax Form is now available for those who need to request an extension through September 13, 2017.
The free-form extension request letters submitted prior to the publication of this form are valid and do not have to be resubmitted.
New NAICS Code Category Change Form is now available. Please use this form if the NAICS code category for the current tax year is different form the NAICS code category selected on the initial Commerce Tax Return.
Updated Commerce Tax Return Instructions
(as of June 16, 2017)
The Commerce Tax Return Instructions have been updated for 2017. The Commerce Tax Return Form remains the same.
New Commerce Tax Video Trainings Available
(as of May 11, 2017)
As part of the Department's efforts to provide information to taxpayers about available resources, new Commerce Tax training videos are now available online:
Commerce Tax Credit Video Training Now Available
(as of March 09, 2017)
As part of the Department's efforts to provide information to taxpayers about available credits, a new Commerce Tax Credit training is now available online. View the training.
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.