Commerce Tax

Commerce Tax

The Commerce Tax is imposed on businesses with a Nevada state gross revenue exceeding $4 million per fiscal year.

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.

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.
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