Any business that sells goods or taxable services within the state of Nevada to customers located in Nevada is required to collect sales tax from that buyer. This will include all online businesses. Any seller which conducts business and has a major presence within the state must collect sales tax in Nevada must pay taxes to the state. Therefore, these sellers required to file for a Sales tax certificate. By not doing so the business may face sanctions or other types of penalties. Additionally, depending on the businesses location and tax jurisdiction, localities such as counties, cities, and other districts can also add additional sales and use taxes.
Do you need to get a Sales Tax certificate in Nevada State?
You may need a Sales Tax Certificate if any of the following apply your business:
- You have a physical office or place you conduct
- You sell or ship products to a buyer in Nevada
- You have a distribution location such as a storage area or warehouse space with goods
- You have employees physically present in Nevada (including independent contractors, sales persons, representatives, or agents)
- Your business owns real or personal property
- Your business delivers merchandise in Nevada with company owned vehicles
- Your business has taxable services in the state of Nevada
What constitutes taxable services in Nevada?
The majority of service businesses are not taxable in Nevada. The exceptions would be if your business fabricates or manufactures a good or product as a result of the service being provided
Why do I need a Sales Tax Certificate to purchase wholesale items for Resale in the State of Nevada?
As a wholesale company conducting business in the state of Nevada, you are required to have a sales tax certificate when purchasing items at wholesale prices, Therefore, suppliers must request a copy of your resale certificate before selling you items at wholesale prices.
Do you need to collect sales tax on shipping and handling of merchandise?
Shipping and handling charges are generally not taxable if you separate it from the purchase price of the item being sold on the invoice. However, if taxable and non taxable items are being shipped together, you must pay sales tax for shipping on the percentage of the sale that’s taxable.
Is there sales tax on drop shipments in the state of Nevada?
A drop shipment is where a seller (most times out of state) sells a product which is then delivered to a consumer by a third-party shipper. In most instances, drop shipments in Nevada are required to have sales tax added
Are there any exemptions to taxable items sold?
Medical Devices, raw materials, newspapers, and groceries are tax exempt.
Register for a Nevada sales/use tax number
Nevada state, county, city, & municipal tax rate table