Technical Bulletins – Updated Statutes & Regulations

Technical Bulletins

Updated Statutes & Regulations on a variety of Tax Types

Tax Bulletin SUT 25-0001 - Download

  • Issue Date: May 7, 2025
  • This Technical Bulletin addresses retail sales and leases of tangible personal property are subject to sales tax. Pursuant to NRS 372.105, sales tax applies to retail sales of tangible personal property. A “retail sale” is defined to include ‘a sale for any purpose other than resale in the regular course of business ....” NRS 372.050(1). Thus, when tangible personal property is sold for resale, it is not subject to the tax because it is not a retail sale.

Tax Bulletin SUT 24-001 - Download

  • Issue Date: December 4, 2024
  • This Technical Bulletin addresses the scenario when a Nevada resident purchases a firearm from an out-of-state or in-state retailer (hereinafter “Retailer”) who has it shipped to an in-state Federal Firearm Licensee (“FFL”) for completion of the background check, including completion of Bureau of Alcohol, Tobacco, Firearms and Explosives (“ATF”) Form 4473, and for delivery to the consumer in Nevada.

Technical Bulletin LIQ 21-0001 - Download

  • Issue Date: October 4, 2021
  • This bulletin provides information regarding the shipment of liquor into Nevada directly to Nevada residents and the most recent statutory changes brought about with the passage of Senate Bill 307 during the 2021 Legislative Session.

Technical Bulletin SUT 17-0002 - Download

  • Issue Date: August 14, 2017
  • The purpose of this bulletin is to provide information regarding the changes to the Sales Tax on veterinarian transactions after the passage of AB 439.

Technical Bulletin SUT 17-0001 - Download

  • Issue Date: May 8, 2017
  • This bulletin provides information for retailers who perform background checks for private party transfers of firearms.

Technical Bulletin MBT 16-0005 - Download

  • Issue Date: August 15, 2016
  • This bulletin provides information regarding the changes to the imposition of the Modified Business Tax (MBT) on employee leasing companies.

Technical Bulletin SUT 16-0003 - Download

  • Issue Date: June 27, 2016
  • This bulletin provides information regarding the application of Use Tax on property purchased outside Nevada.

Technical Bulletin SUT 16-0002 - Download

  • Issue Date: June 27, 2016
  • This bulletin discusses Assembly Bill (AB) 332, §7 and specialized components that are specific to a particular project and are not commonly used in public work projects

Technical Bulletin TOB 16-0001 - Download

  • Issue Date: May 16, 2016
  • This bulletin provides information regarding requirements for those licensed in Nevada as a Cigarette Wholesaler and/or Cigarette Retailer.

Technical Bulletin SUT 15-0002 - Download

  • Issue Date: October 5, 2015
  • This bulletin provides sales tax information regarding the taxability of delivery charges.

Technical Bulletin SUT 15-0001 - Download

  • Issue Date: January 26, 2015
  • This bulletin addresses the scenario when a Nevada resident purchases a firearm from an out-of-state retailer who has it shipped to an in-state retailer for completion of the background check and for delivery to the consumer in Nevada.

Technical Bulletin SUT 14-0006 - Download

  • Issue Date: December 8, 2014
  • This bulletin provides Sales Tax information for farmers, farm equipment dealers and farm suppliers. It does not cover Real or Personal Property Tax issues

Technical Bulletin LGS 14-0003 Severe Financial Emergency - Download

Attorney General Opinion 2013-01 - Download

  • Issue Date: December 8, 2014
  • This bulletin discusses Nevada Attorney General Opinion (AGO) No. 2013-01, which concerns the powers of the Department of Taxation (the “Department”) when it assumes control over the management of a local government in response to a severe financial emergency. More specifically, it discusses the scope of the Department’s authority over collective bargaining agreements, as well as its authority to assess and collect Property Taxes following a rate increase enacted pursuant to a declaration of severe financial emergency.

Technical Bulletin IPT 14-0004 - Download

Attorney General Opinion 2013-02 - Download

  • Issue Date: December 8, 2014
  • This bulletin discusses Nevada Attorney General Opinion (AGO) No. 2013-02, which concerns the applicable period of limitations for completing an audit of an insurer who is subject to the Insurance Premium Tax.

Technical Bulletin MBT 14-0005 - Download

Attorney General Opinion 2013-03 - Download

  • Issue Date: December 8, 2014
  • This bulletin discusses Nevada Attorney General Opinion (AGO) No. 2013-03, which concerns the imposition of the Modified Business Tax (MBT) on employee leasing companies

Technical Bulletin SUT 14-0002 - Download

  • Issue Date: June 25, 2014
  • This bulletin provides sales and use tax information regarding materials used in construction contracts

Technical Bulletin SUT 14-0001 - Download

  • Issue Date: June 25, 2014
  • Taxation of Leases and Subleases of Tangible Personal Property

Technical Bulletin SUT 13-0002 - Download

  • Issue Date: December 9, 2013
  • This bulletin provides information for retailers of propane gas that is sold to consumers.

Technical Bulletin SUT 13-0003 - Download

  • Issue Date: December 9, 2013
  • This bulletin provides information for sellers and purchasers of advertising and direct mail as defined in NRS 360B.281(6).

Technical Bulletin SUT 13-0001 - Download

  • Issue Date: October 7, 2013
  • This bulletin provides information for auction companies and estate sellers.

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