A business must register for a seller’s permit in Nevada when:

– A business has an “economic nexus” (significant presence in the state), such as a retail store, office, or warehouse where products are produced, stored, and/or delivered.
– Making the retail sale of products and/or taxable services in Nevada (including occasionally selling items at craft shows, fairs, seminars, conventions, etc.).
– Hiring employees who work in Nevada (including remote employees, sales representatives, or agents).
– An online business located in Nevada is selling taxable products to Nevada residents.
– A remote seller sells over $100,000 of tangible personal property or has over 200 transactions annually to residents in Nevada.

Physical Products: There are a few exceptions, but almost all physical products are taxable when sold at retail in Nevada. Common examples include:

– General merchandise like furniture, appliances, and clothing
– Titled or registered items like vehicles
– Unprepared food, farm machinery, equipment, and newspapers are tax-exempt.

Digital Products: Digital products that are delivered electronically are not taxable.

Services: Most services aren’t taxable in Nevada but are necessary to complete the sale of tangible personal property. One example would be corkage, cleanup, or event setup services.

The fee for a seller’s permit in Nevada is $15 per location, plus a security deposit based on the estimated monthly sales.

Expect 2-3 days when applying online or up to 2 weeks when applying by mail to receive a seller’s permit.

The seller’s permit is a one-time registration, and no renewals are needed. Be mindful that if any information about the business changes, such as the mailing address, additional locations, or change in ownership, those changes need to be updated with the Department of Taxation.

The Nevada Department of Taxation will determine a filing frequency based on the expected sales volume, which will be monthly, quarterly, or annually. Generally, a business selling over $10,000 each month will file monthly.

Filings are due the last day of the month after the close of the reporting period unless it falls on a weekend or federal holiday, which would move to the next business day.

Even if the business had no sales during the reporting period, a filing indicating no sales is still required.

A business can purchase items to resell without paying state sales tax. The tax liability is passed from the wholesaler or distributor to the retailer, who will then charge sales tax to the end-user of the item.

Wholesalers and distributors will require a sales tax number and a completed Nevada Resale Certificate (also referred to as a wholesale license, seller’s permit, or sales tax exemption certificate) to document that the items being purchased are for resale.

No – A business license and a sales tax permit serve distinct purposes.

A business license authorizes the operation of a business within a particular jurisdiction, ensuring compliance with local laws and regulations. On the other hand, a sales tax permit enables a business to legally collect sales tax from customers, which is then remitted to the state government. Typically, businesses require both a license and a permit to operate fully within the law.

Related: What business licenses are needed in Nevada