Nevada National Guard Exemption FAQs

Table of Contents

What are the types of Nevada National (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 Holiday: All active NNG members residing in Nevada may request an exemption letter for the observance of Nevada day, the Saturday and Sunday immediately following the holiday. Members must pay Nevada Sales tax at the time of purchase and request a refund from the Department.

Only Nevada Sales Tax on sales made in or delivered in Nevada to Guard members or qualifying relatives listed on the exemption letter.

You must be a member of the Nevada National Guard who is on active status, as defined in 10 S.C. § 101(d)(4), and who is a resident of the State of Nevada.
Be a relative of a member of the Nevada National Guard eligible for the exemption who:
- Resides in the same home or dwelling in Nevada as the member; and
- Is related by blood, adoption, or marriage within the first degree of consanguinity or affinity to the member. (1^st degree of consanguinity; parents or children. 1^st degree of affinity; spouse, spouse’s parents or children, and adopted children)
For Deployment Exemptions you must be deployed outside of the country for a minimum of 30 days.

See your unit’s full-time Administrative Personnel to apply for your Exemption letter/
All applications must be verified and submitted to the Department by NNG Readiness personnel. We do not accept applications directly from individual NNG members.
For Holiday Exemptions, the request must be made not later than 45 days prior to the day Nevada Day is observed. This year, the deadline is 9/15/2026.

Deployment Exemption:
- Present your emption letter at the time of purchase to have the Nevada Sales tax exempted at that time
- Some larger retailers (Walmart, Target, Kohls, etc.) do not allow their register operators the authority to over-ride the sales tax on their registers, you should visit customer service prior to shopping to obtain the exemption at that retailer.
Holiday Exemption:
- Make your purchases during the Nevada Day NNG holiday 10/30/2026 – 11/1/2026 to qualify for the refund.
- Pay the sales tax due to the retailers on your purchases made during the exemption status
- Keep all your receipts to request a refund of the sales tax paid during the exemption status
- Submit your request not later than 30 calendar days after date of purchase.

Update your address through readiness/S1/A1 staff so Department staff may verify the address change with our contacts.

Effective July 1, 2023, pursuant to Senate Bill 50 Section 1 subsection 4 of the 2023 Nevada Legislative Session, NRS 372.7282 was The bill revises the manner in which a member of the Nevada National Guard or a qualifying relative of a member of the Nevada National Guard claims the Nevada Day sales tax exemption. The bill removes the requirement that the person must provide a copy of a department issued letter of exemption to the retailer. Instead, the bill requires: (1) a retailer to collect the tax on the purchase of tangible personal property that qualifies for the exemption under existing law; and (2) the person who claims the exemption to submit to the Department not later than 30 calendar days after the date of sale, a request for a refund of the tax of tangible personal property purchased by the member of the NNG on active status and their qualifying relatives on the date on which Nevada Day is observed and/or the Saturday and Sunday immediately following that day.

The NNG Nevada Day Holiday exemption status period this year will be 10/30/2026 – 11/1/2026.
Nevada Day is October 31 but is to be observed on the last Friday in October pursuant to NRS 015. This year Nevada Day will be observed on October 30, 2026.

Submit to the Department, not later than 30 calendar days after the date of purchase (11/29/2026 – 12/1/2026):
A request for a refund of the tax paid must be submitted via the My Nevada Tax website (https://mynvtax.nv.gov/)
- Select Request a Nevada National Guard Refund under the Payments and Refunds section.
The request must have each of the following attached:
- A copy of the letter of exemption issued, listing the person requesting the refund as either the member or qualifying relative.
- A copy of all receipts from retailers indicating the following:
  - The name of the person who purchased the property (Note: if the name of the person who purchased the property is not on the receipt, please fill out an affidavit of purchase for each receipt.)
  - The name and location address of the retailer; The date on which the property was purchased; The sales price of the property purchased; and
  - The amount of tax collected by the retailer from the purchaser.
- All qualifying purchases should be submitted as one refund request. The web request is able accept uploads of multiple different receipts and affidavits of purchase.

The purchase was made outside of the Nevada Day holiday dates: 10/30/2026 through 11/1/2026.
The purchase was made outside of the state of Nevada and Nevada Sales Tax was not collected.
Tax listed on the receipt is not Sales Tax and therefore does not qualify for refund.
The purchaser was not a qualifying member or qualifying relative listed on the exemption letter.
The purchase included a vehicle trade in, which resulted in a Sales tax credit, reducing the Sales tax paid, therefore reducing the amount eligible for refund.

No, retailers do not need to request a copy of the Holiday Exemption letter during the Nevada Day Holiday weekend.

Contact the Department by emailing your questions to:
nng.refunds@tax.state.nv.us

Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.