Common Forms

	Department of Taxation
	Common Forms

The Department's Common Forms page has centralized all of our most used taxpayer forms for your convenience. The documents found below are available in at least one of three different formats (Microsoft Word, Excel, or Adobe Acrobat [.PDF]).Select the available appropriate format by clicking on the icon and following the on screen instructions to open or save a copy of the document.

Alternatively, in many cases, you can skip the paper process and sign up to use NevadaTax! NevadaTax is our online system for registering, filing, or paying many of the taxes administered by the Department. With it, you can manage your own tax account anytime, anywhere, and without the hassles of visiting the post office or coming into a Department Field Office. Our secure system is ready to go; all we need is you!

If you would like more detail about NevadaTax, please see our information page.

Or, if you are ready to start filing and paying your taxes online, go straight to NevadaTax!

Forms are grouped below by the type of tax

General Purpose Forms
Sales & Use Tax Forms
Modified Business Tax Forms
Live Entertainment Tax
Excise Tax Forms
Assessment Standards Forms

Form

Use

Download

GENERAL PURPOSE FORMS

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Resale Certificate

This form must be used when the holder of a sales tax permit purchases something that he will later resell. It allows the permit holder not to be charged tax. Remember that if you are purchasing something for your own use that you will not resell, you must pay the sales taxes due.

Nevada Business Registration
(APP-01.00)/Supplemental (APP-01.01)
This form must be used after 10/01/09

The universal application is used by the state and several counties. The supplemental application is used by the Department. This download comes with instructions. Both the Nevada Business Registration and the Supplemental Application must be completed to issue your Sales Tax/Use Tax Permit.

The Nevada Business Registration and Supplemental Application for the Department of Taxation are located Online through NevadaTax @ https://www.nevadatax.nv.gov/web or from our Homepage http://tax.state.nv.us/ and selecting the NevadaTax icon.

Petition for Re-determination

If you disagree with an audit or deficiency determination, this is the form you'll need to fill out. See our Audit and Appeals page for more information.

Voluntary Disclosure of Failure to File Return
(VOL DIS-01.01)

If a taxpayer fails to file a return and he wishes to disclose that fact voluntarily, the taxpayer or his representative must file with the Department an application for voluntary disclosure before the Department has initiated an audit or investigation of the taxpayer. The form to do so is available by clicking on the icons to the right.

Request for Waiver of Penalty and Interest
(COL-01.06)

Pursuant to NRS 360.419, a request may be made if failure to make a timely return or payment is the result of circumstances beyond your control and occurred despite the exercise of ordinary care and without intent. Your request for waiver or reduction of interest and/or penalty must include the facts upon which you are basing your claim. Please attach any documentation you believe supports your claim.

Notice of Appeal

Notice of Appeal to the Nevada Tax Commission.

SALES & USE TAXES

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ONLINE FILING
The Sales & Use Tax, Consumer Use Tax, and Modified Business Tax returns can be filed and paid through Online NevadaTax after you enroll at: https://www.nevadatax.nv.gov/web/or through our Website at: http://tax.state.nv.us/ by selecting the rotating button “Online Filing”. This feature also allows you to manage your account(s) online.

Sales & Use Tax Return
(After 7-1-09)

This is the standard monthly or quarterly Sales and Use Tax return used by retailers. This form, effective 7/1/2009, reflects the changes to calculate the Collection Allowance on Sales Tax only and the increased Sales and Use Tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the form. This is an Acrobat Reader 7 document, and will not work with Acrobat 6 and below.

Sales & Use Tax Return
( 7-1-06 - 6-30-09)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax, for prior time periods. This form reflects the change to calculate Collection Allowance on Sales Tax only starting 1/1/09 and the rate changes that occurred in White Pine County on 7/1/08, 10/1/07 and 10/1/06; Lyon and Pershing Counties on 10/1/08.

Consumer Use Tax Return
(After 7-1-09)

This is the Consumer Use Tax return for businesses that do not sell, don't require a seller's permit, and report only use taxes, such as construction contractors. This form, effective 7/1/09, reflects the increased Use Tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the form. This is an Acrobat Reader 7 document, and will not work with Acrobat 6 and below.

Consumer Use Tax Return
( 7-1-06 - 6-30-09)

For those Consumer Use Tax accounts which report only use taxes, such as construction contractors, and should be used for prior time periods. This return reflects the rate changes that occurred in White Pine County on 7/1/08, 10/1/07 and 10/1/06; Lyon and Pershing Counties on 10/1/08..

Vessel Trade In/Trade Down Supplemental Reporting Form (After 7.01/09)

This form is to be used as an account document to verify a transaction involving a “trade-in” or a “trade-down” for Vessels only and must be completed and filed with your tax return. This form, effective 7/1/09, reflects the Sales and Use Tax rate changes that occurred for all counties in the 2009 Legislative Session pursuant to SB 429. It is to be used for reporting trade-ins and trade-downs for period ending 7/31/09 or after.

Application for Sales/Use Tax Exemption
(APP-02.01)

If you are a religious, charitable or educational organization, and you think you qualify for an exemption from sale and use taxes, download the application here.

Contract Summary Form and Contractors Exemption Letter Requirements

If you entered into a contract prior to June 30, 2009 and feel that you should be exempt from the tax increase, please download, complete and return this packet

PRIOR SALES & USE TAX RETURNS

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Sales & Use Tax Return
(From 4-1-06 - 6-30-06)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rates for Carson City Counties effective 4/01/06. Instructions are included.

Consumer Use Tax Return

For those accounts which report only use taxes, such as construction contractors. This return reflects the new tax rates in Carson City county, effective 04/01/06..

Sales & Use Tax Return
(From 10/01/05 - 3/31/06)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rates for Clark and Churchill Counties effective 10/01/05. Instructions are included.

Consumer Use Tax Return
(From 10/01/05-3/31/06)

For those accounts which report only use taxes, such as construction contractors. This return reflects the new tax rates in Clark and Churchill counties, effective 10/01/05.

Sales & Use Tax Return
(From 04/01/04 - 09/30/05)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rate for Lander County effective 04/01/04. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included. A smaller download of the same document in Excel format is also available.

Consumer Use Tax Return
(From 04/01/04 - 09/30/05)

For those accounts which report only use taxes, such as construction contractors. This return reflects the new tax rates in Lander county, effective 04/01/04. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included.

Sales & Use Tax Return
(From 4-1-06 - 6-30-06)

Consumer Use Tax Return

For those accounts which report only use taxes, such as construction contractors. This return reflects the new tax rates in Carson City county, effective 04/01/06..

Sales & Use Tax Return
(From 10/01/05 - 3/31/06)

Consumer Use Tax Return
(From 10/01/05-3/31/06)

For those accounts which report only use taxes, such as construction contractors. This return reflects the new tax rates in Clark and Churchill counties, effective 10/01/05.

Sales & Use Tax Return
(From 04/01/04 - 09/30/05)

Consumer Use Tax Return
(From 04/01/04 - 09/30/05)

Sales & Use Tax Return
(From 10/01/03 - 03/31/04)

The standard monthly or quarterly tax return used by the majority of people reporting sales and use tax. This form reflects the increased tax rate for Clark and White Pine Counties effective 10/1/2003. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included.

Consumer Use Tax Return
(From 10/01/03 - 03/31/04)

For those accounts which report only use taxes, such as construction contractors. This return reflects the new tax rates in Clark and White Pine county, effective 10/1/2003. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included.

Sales & Use Tax Return (from 7/1/2003 to 9/30/2003)

This form reflects the increased tax rate for Washoe County effective 7/1/2003. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included. Do not use this form for filings after 10/1/2003

Consumer Use Tax Return (from 7/1/2003 to 9/30/2003)

This return reflects the new tax rates in Washoe county, effective from 7/1/2003 to 9/30/2003. It also reflects the reduction of the collection allowance to 0.005, or one half of a percent. Instructions are included.

Sales & Use Tax Return (prior to 7/1/2003)

This version of the sales and use tax return is for reporting taxes prior to 7/1/2003. Instructions are included.

Consumer Use Tax Return (prior to 7/1/2003)

For those accounts which report only use taxes, such as construction contractors. This return should be used to report taxes prior to 7/1/2003. Instructions are included.

Surety Bond Acknowledgement
(BND-SUR-01.01)

If your sales tax permit requires a surety bond as a security, this is the form to give to your insurance carrier.

Ocular Tax Supplemental Return
(TXR-01.02)

Used only for the reporting of sales taxes on ocular devices. A regular sales and use tax return must also be filed

Instructions for Ocular Tax Supplemental Return
(TXR-01.02a)

Vessel Trade In/Trade Down Supplemental Reporting Form (From 1/1/07 to 6/30/09)

Affidavit of Purchaser

Affidavit of Purchaser of Farm Machinery and Equipment

This is an affidavit in support of any of any applicable tax-exempt purchases of farm machinery or equipment.

Statement of Purchaser of Bailing Wire or Twine

MODIFIED BUSINESS TAXES

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Modified Business Tax Return-General Businesses
After 07-01-09

This return is for the reporting of the Modified Business Tax for General Businesses effective 7/01/09. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the form. This is an Acrobat Reader 7 document, and will not work with Acrobat 6 or earlier versions

Modified Business Tax Return-General Businesses
For 10/01/2003 to 06/30/2009

This return is for the reporting of the Modified Business Tax for General Businesses, effective from the start date of the tax, 10/01/2003. The correct tax rates will display based on the period end date selected. This form will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the form. This is an Acrobat Reader 7 document, and will not work with Acrobat 6 and below..

Modified Business Tax Return-Financial Institutions

This return is for the reporting of the Modified Business Tax for Financial Institutions, effective 10/1/2003. This form will calculate penalty and interest based on the Date Paid field. For returns with a period end date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC 360.395. Instructions are included following the form. This is an Acrobat Reader 7 document, and will not work with Acrobat 6 and below.

LIVE ENTERTAINMENT TAXES

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Live Entertainment Tax-Non Gaming Establishments with 200 to 7499 Seats (effective 7/1/2005)

Live Entertainment Tax-Non Gaming Establishments with 200 to 7499 Seats (effective 7/1/2005) and Live Entertainment Tax-Non Gaming Establishments with 7500 or More Seats

Live Entertainment Tax-Non Gaming Establishments with 300 to 7499 Seats (effective through 6/30/2005)

As the title indicates, this form is to be used by non gaming establishments with 300 to 7,499 seats for the time period of 1/1/2004 through 6/30/2005.

Live Entertainment Tax-Non Gaming Establishments with 7500 or More Seats

The Live Entertainment Tax is effective 1/1/2004. As the title indicates, this form is to be used by non gaming establishments with 7,500 seats or more. The acrobat form allows you to enter amounts into fields, but does not calculate or sum them.

EXCISE TAXES

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All forms for excises taxes administered by the Department are listed below. Click on the link to jump down to the appropriate excise tax.

Bank Excise Tax
Cigarette & Other Tobacco Products (OTP) Tax
Exhibition Facility Fee
Insurance Premium Tax
Liquor Tax
Motor Fuel Tax
Short Term Lease
Tire Tax

BANK EXCISE TAX

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Bank Excise Tax

An excise tax on each bank at the rate of $1,750 for each branch office in excess of one maintained by the bank in this state on the first day of each calendar quarter.

Bank Excise Tax

An excise tax on each bank at the rate of $1,750 for each branch office in excess of one maintained by the bank in this state on the first day of each calendar quarter. (Pre-7-1-05)

CIGARETTES AND OTHER TOBACCO PRODUCTS

TO EXCISE

Introduction To Master Settlement Agreement and Legislation

In 1998, the Attorneys General of 46 states signed the Master Settlement Agreement (“MSA”) with the four largest tobacco companies in the United States...

Nevada Certification Initial Form

Mail this completed Initial Certificate of Compliance and attachments to the Nevada Attorney General’s Office Tobacco Unit no later than November 15, 2005

Cigarette Stamp Authorized Signature Form

Companies who purchase cigarette stamps from the Department need to complete this form so we know who is authorized to make purchases for you.

Fuson Stamp Purchase Form

You can prepare your fuson stamp purchases in advance with this form.

Cigarette Surety Bond Acknowledgement

As with several other excise taxes, businesses dealing with cigarette tax require security deposits or surety bonds. Click to the right to get the surety bond form for your insurance carrier.

Other Tobacco Products Excise Tax Return Effective January 2009

The Other Tobacco Products tax return is located here with detailed Instructions

Other Tobacco Products Excise Tax Return Effective March 2008

The Other Tobacco Products tax return is located here with detailed instructions.

Application for Cigarette and Other Tobacco Products Licenses

Cigarette Refund Form

List of Cigarette Wholesalers

OTP Wholesaler's List

Introduction and History of Changes to the Tobacco Directory.

Tobacco Directory Spreadsheet

Nevada Cig Wholesale
Dealer Report of
Inventories
Revised 04-23-08

EXHIBITION FACILITY FEE

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Exhibition Facility Fee's Questions and Answer's

Overview of general questions and answers are avaialiable through the link to the right.

Annual Exhibition Facility Fee Return and Instructions

This return is for reporting Exhibition Facility Fee for the Annual Fiscal Year payment of $5,000.00. Effective from the start date of the tax, 7/1/2005

Quarterly Exhibition Facility Fee Return and Instructions

This return is for reporting Exhibition Facility Fee for each Quarter in a Fiscal Year, effective from the start date of the tax, 7/1/2005

INSURANCE PREMIUM TAX

TO EXCISE

Quarterly Insurance Return (Not for reporting Industrial Insurance)

This form is for the reporting of Insurance Premium tax on a quarterly basis. If you reported under $2000 in tax last year you do not need to file this form. Insurers who have Industrial Insurance Premiums to report will have to use Industrial Insurance Premiums tax return.

Quarterly Industrial Insurance Return (For Reporting Industrial Insurance only)

Please use this form to report Industrial Insurance Premium tax on a quarterly basis. If you reported under $2000 in tax last year you do not need to file this form. Insurers who have Insurance Premiums to report will need to use the regular Insurance return.

Annual Reconciliation Insurance Return (Not for reporting Industrial Insurance)

This return is for reporting of the 2008 Annual Reconciliation Insurance Premium tax. This is the form if you filed Insurance Premium tax quarterly returns. Insurers who have Industrial Insurance Premiums to report will need to use the Industrial Insurance Returns.

Annual Insurance Return (Not for reporting Industrial Insurance)

This return is for reporting of the 2008 Annual Insurance Premium tax. If you reported under $2000 in tax last year and did not file quarterly returns use this form. Insurers who have Industrial Insurance Premiums to report will need to use the Industrial Insurance Returns.
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Annual Reconciliation Industrial Insurance Return (For reporting Industrial Insurance only)

This return is for reporting of the 2008 Annual Reconciliation Industrial Insurance Premium tax. Use this form if you filed Industrial Insurance Premium tax quarterly returns. Do not report regular insurance premiums on this form.

Annual Industrial Insurance Return (For reporting Industrial Insurance only)

Please use this form for reporting of the 2008 Annual Industrial Insurance Premium tax. If you reported under $2000 in tax last year and did not file quarterly returns use this form. Do not report regular insurance premiums on this form.

Independently Procured Insurance Form

To report Insurance Premium tax where the coverage was purchased from an unauthorized, foreign or alien insurer. Payment is to be made within 30 days after the date the policy was procured, continued or renewed.

LIQUOR TAX

TO EXCISE

Wholesaler Info

Overview of importing and wholesaling in Nevada

List of Suppliers

List of Wholesalers Manufacturers

Liquor Increase Notification

Certificate of Compliance Letter

Information for suppliers of alcoholic beverages to Nevada.

Application for Certificate of Compliance

Application filed with the Department in order to ship intoxicating liquor into Nevada to a licensed Importer/Wholesaler.

Supplier Designation of Importer/Wholesaler

This form is filed by suppliers to designate their Nevada Licensed Importers/Wholesalers.

Supplier Report of Shipments of Alcoholic Beverages into Nevada

Report required to be filed by suppliers to report shipments of alcoholic beverages to designated Nevada importer/wholesalers.

Supplier Liquor Excise Tax Report Sales to Consumers

A report required to be filed by suppliers to report direct shipments of alcoholic beverages to Nevada consumers.

Wholesaler Application Letter

Introduction to becoming a Nevada liquor wholesaler.

Wholesaler Application

Application filed with the Board of County Commissioners to obtain license to import and/or wholesale wine, liquor and beer.

Liquor Surety Bond

If you choose to obtain a surety bond as security for your importer/wholesaler dealers license, this is the form to give to your insurance company

Liquor Excise Tax Return Effective January 1, 2009 through June 30, 2009

Monthly return required to be filed by Nevada licensed importers and wholesalers of intoxicating liquor

Supplier Liquor Excise Tax Report Sales to Consumers Effective January 1, 2009 through June 30, 2009

A report required to be filed by suppliers to report direct shipments of alcoholic beverages to Nevada consumers.

Liquor Excise Tax Return

Monthly return required to be filed by Nevada licensed importers and wholesalers of intoxicating liquor.

Liquor Importer/Wholesaler Monthly Report of Loss

Monthly report filed by Nevada licensed importers and wholesalers to report any loss, stolen or damaged alcoholic beverages

Liquor Importer/Wholesaler Monthly Report of Exports

Monthly report of exports filed by Nevada licensed importers and wholesalers of alcoholic beverages.

Liquor Wholesaler Monthly Report of Military Sales

Monthly report filed by Nevada licensed wholesalers for sales of alcoholic beverages sold to military units

Liquor Wholesaler Monthly Report of Sales to Airlines

Monthly report filed by Nevada licensed wholesalers for sales of alcoholic beverages sold to airlines.

Common Carriers Report

Report filed by a common or contract carrier of interstate shipments of alcoholic beverages destined to Nevada points.

Request for an Inter company transfer of Liquor

This form allows the transfer of liquor between two retail stores that hold a non-restricted gaming license.

MOTOR FUEL TAX & MOTOR FUEL TAX REFUNDS

TO EXCISE

Motor Carrier Division has assumed responsibility for this excise tax. They can be contacted at (775) 684-4711.

TIRE TAX

TO EXCISE

Tire Surcharge Fee Return

The form for all tire sellers to report Tire Surcharge Fees is located here.

SHORT TERM LEASE TAX

TO EXCISE

Quarterly 6% Passenger Car Governmental Service Fee Return (STS) Effective January 1, 2009 Through June 30, 2009

The standard form most rental businesses will use.

Quarterly 6% Passenger Car Governmental Service Fee Return (STS) 4th Quarter of 2007 and forward

The standard form most rental businesses will use.

Quarterly 6% Passenger Car Governmental Service Fee Return (STS)

Quarterly 2% Washoe County Car Rental Fee Return
(STC-01)

A 2% Washoe County Car Rental Fee is to be levied on the total amount (including any recovery surcharge) for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity. All short term lessors located in Washoe County must file the 2% Washoe County Car Rental Fee (STC-01) form with the 6% Passenger Car Governmental Service Fee Return (STS) due each quarter.

Quarterly 2% Clark County Car Rental Fee Return
(STC-02)

A 2% Clark County Car Rental Fee is to be levied on the total amount (including any recovery surcharge) for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity. All short term lessors located in Clark County must file the 2% Car Rental Fee (STC-02) form with the 6% Passenger Car Governmental Service Fee Return (STS) due each quarter.

Acknowledgement of lessee
short term lease replacement of vehicle.

This form used to exempt county fee imposed pursuant to Chapter 244A if lessee rents vehicle as replacement due to mechanical breakdown, service damage or loss.

DIVISION OF ASSESSMENT STANDARDS FORMS

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All forms for the Division of Assessment Standards have been moved to their own page. Please click here to go to their new location.

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