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 in Nevada and varies by industry, with different tax rates for sectors such as retail, manufacturing, and services.

• Commerce Tax Credit for Modified Business Tax: Businesses may claim a credit against the Modified Business Tax if they meet certain criteria.
• Exempt Status: Businesses below the $4 million threshold are exempt, aligning the tax with business size and economic impact.

Important Dates and Filing Instructions:

For the 2023-2024 tax year, the due date is August 14, 2024.

• The Commerce Tax return is due 45 days after the fiscal year ends on June 30.
• If the due date falls on a weekend or holiday, the deadline is extended to the next business day.

Three ways to file:

1. File and pay taxes online at the Nevada Tax Center
2. File Tax Returns by Mail (with Payment)
   Nevada Department of Taxation
   ATTN: Commerce Tax Remittance
   PO Box 51180
   Los Angeles, CA 90051-5480
3. File Tax Returns via Overnight Mailing Service (with Payment)
   Nevada Department of Taxation
   ATTN: Commerce Tax Remittance
   Lockbox Services 51180
   3440 Flaire Drive
   El Monte, CA 91731

Commerce Tax Return

• Who is it for? Businesses that generate more than $4 million in gross revenue in a fiscal year from their Nevada-based activities. This includes entities such as corporations, partnerships, and sole proprietorships, that engage in business in Nevada.
  • Instructions for Commerce Tax Return

30-Day Extension of Time to File and Pay Commerce Tax Form

• Who is it for? This form is for businesses that need an extra 30 days to file and pay their Commerce Tax.

Exempt Status Entity Form

• Who is it for? Used by entities to apply for or confirm their tax-exempt status under specific statutory provisions.

NAICS Code Category Change Form.

• Who is it for? Businesses that need to request a change in their assigned NAICS code category for accurate tax classification.

Nexus Questionnaire

• Who is it for? Businesses that need to determine if they have a sufficient physical presence in Nevada to require tax collection.

See also Commerce Tax Credit for Modified Business Tax FAQs for which form to use to get this credit

• Filing Requirement FAQs: Questions and answers regarding the Commerce Tax, entities with filing requirement, exempt from filing requirement entities, $4,000,000 threshold and consolidated filing.
• Registration FAQs: Explains the registration process, forms used for registration or claiming exempt status or Taxpayer ID (TID) how to submit the forms and enrollment in the online Nevada Tax Center.
• Return and Payment FAQs: Topics include when and how to file the Commerce Tax return, where to find the return form and instructions, how to pay Commerce Tax, estimated payments, and filing extension.
• Credit for Modified Business Tax FAQs: Explains the Commerce Tax Credit applied to Modified Business Tax, the process of claiming the Credit and affiliated group rules.
• Commerce Tax Statutes & Regulations
• Commerce Tax Video Trainings
• For further assistance or questions regarding the Commerce Tax, contact the Nevada Department of Taxation directly or request an advisory opinion through formal submission as outlined by NAC 360.190.