Most businesses starting in Nevada selling a product or offering certain services need to register for a seller’s permit. This permit is sometimes called a sales tax permit, sales tax license, sales and use tax number or sales tax registration.
The seller’s permit is obtained through the Nevada Department of Taxation as a part of the SilverFlume Business Registration process. In addition to the seller’s permit, businesses register their entity, business licensing, workers’ compensation, and more.
Check out the rest of this guide to determine who needs a seller’s permit, what products and services are taxable, how to register, and reporting requirements.
Related: Nevada Startup Checklist
How to register for a seller’s permit in Nevada
A seller’s permit can be obtained by registering through SilverFlume (State of Nevada Business Portal) or by mailing the Nevada Business Registration Form.
Information needed to register includes:
- Type of business entity: sole proprietorship, general partnership, corporation, Limited Liability Company (LLC)
- Legal business name and address
- Nevada Doing Business As (DBA) if applicable
- Names, addresses, date of birth, phone number, and SSN of owners/officers/members
- Description of what products or services are being sold
- Employer Identification Number (EIN) from the IRS or owner’s Social Security Number if a sole proprietorship with no employees
- Date business activities began or will begin
- Estimated total monthly receipts
Sales tax reporting
How is sales tax collected?
When a business sells a taxable product or service, it charges the appropriate sales tax rate to the customer. The business collects this tax, which it then sends to the Nevada Department of Taxation.
How much is sales tax in Nevada?
If the purchase is made at a store or in a mobile location, the sales tax rate varies depending on where the sale occurred in Nevada. In addition to the statewide tax, cities, counties, and municipalities may add additional local sales taxes. When shipping in-state, the sales tax is based on the purchaser’s address.
To find sales tax rates throughout Nevada, see the sales tax map from the Nevada Department of Taxation.
Nevada Seller’s Permit FAQs
Who needs a Nevada seller’s permit?
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 in Nevada sells 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.
What products and services are taxable 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. Examples include corkage, cleanup, or event setup services.
How much does a Nevada seller’s permit cost?
In Nevada, a seller’s permit fee is $15 per location, plus a security deposit based on the estimated monthly sales.
How long does it take to get a Nevada seller’s permit?
When applying online, expect 2-3 days to receive a seller’s permit or up to 2 weeks when applying by mail.
Do you have to renew your Nevada 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.
When are Nevada sales tax returns due?
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.
A filing indicating no sales is still required even if the business had no sales during the reporting period.
How do I get a wholesale license in Nevada?
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 purchased items are for resale.
Is a business license the same thing as a sales tax license?
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. Most businesses need both.
If you have questions about the seller’s permit, the Nevada Department of Taxation lists FAQs for Nevada sales taxes. You can also call the main call center at 866-962-3707 or visit one of the two offices:
Nevada State Department of Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
(702) 486-2300
Nevada State Department of Taxation – Henderson
2550 Paseo Verde, Suite 180
Henderson, Nevada 89074
(702) 486-2300