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NEVADA REVISED STATUTES AND NEVADA ADMINISTRATIVE CODE |
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The Nevada Revised Statutes and Nevada Administrative Code form the legal basis for the Department of Taxation’s operations. Links to the NRS and NAC on the Nevada State Legislatures site can be found here. |
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NEVADA TAX NOTES |
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Nevada Tax Notes are a quarterly compilation of notes, advisories, common errors and tips about the taxes the Department administers, written in easy to understand language for the public. |
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April 2013 |
Manufacturers; Vehicle Fees; Occasional Sales; How to File MBT Returns; Vehicles for Diplomats; ACH Payment Change; Taxability of Ice; Short Term Lessor Change; Ask the Advisor Class |
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January 2013 |
Cell Phone Retailers; Returned Merchandise; Federal Income Tax; What Tax Rate Do I Use; Liens; Denial of Permit; Calculation Errors; Bartering; Cash Versus Accrual; Claiming Bad Dept; Local Government Services; Off Highway Vehicles; Unusual Tax Facts; Correspondence; Ask the Advisors |
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October 2012 |
Taxation's New Executive Director; Tax Included in the Sales Price; Manufacturer's Extended Warranty es; What is Use Tax?; Successor's Liability; Modified Business Tax - Financial
Institutions (MBT-FI); Business Records Needed for Audit; Penalty for Failure to Maintain Records; Voluntary Disclosures; Estimated Billings; “Ask the Advisors” Training Workshops; Holiday Closures |
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July 2012 |
Event and Party Planners; Prepared Food for Immediate Consumption; Bundled Transactions; Florists; Live Entertainment Tax; Contractors and Use of Resale Certificates; Charcoal, Briquettes and Propane; White Pine Tax Rate Increase; Modified Business Tax Billing Letters; Payment Plans for Tax Debt; Responsible Person Determination; Offers in Compromise; Penalty and Interest Waiver; Closing your Sellers Permit; "Ask the Advisors" Training Workshops; Holiday Closures |
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April 2012 |
Department of Taxation Call Center; Liquor License Renewals; Alcohol Awareness Training; Annual Update to Short Term Lessor Fees; Non-Alcoholic Malt Beverages; Construction Contract vs. Retail Sale; Charcoal, Briquettes and Propane; Chlorine and Chemicals; Plants, Seeds, Fruit Trees and Berry Vines; Vehicle, Watercraft and Aircraft Tax Evasion Program; Government Sales and Use Tax Exemptions; Resale Certificates vs. Sales Tax Permits; Trappers and Fur Traders; Closing Your Account "Ask the Advisors" Training Workshops; Holiday Closures |
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January 2012 |
Department of Taxation Call Center; Return Must Be Filed For Each Reporting Period; NevadaTax Online Filing Return and Payment Confirmation Numbers; Federal Income Tax; Sales Tax is Held in Trust for the State; Hazardous Waste Disposal Fees; Animal Feed; Printing is Not a Service; Personal Chefs; Taxability of Dietary Supplements and Energy Drinks; Motor Vehicle Sales to Military Personnel; Leasing and SubLeasing; Closing Your Account "Ask the Advisors" Training Workshops; Holiday Closures |
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October 2011 |
Taxation's New Executive Director; Drop Shipments; When is a Comp not a Comp?; Christmas Tree Vendors; Taxable Delivery Charges; Aircraft Dealers - Sales for Out of State Use; Gift Baskets Containing Beer, Wine, or Other Alcohol; Resale Certificates vs. Sales Tax Permits; Going Paperless with Tax Returns; Attending or Promoting a One-Time Event, Tradeshow or Convention; Administrative Hearings Information Available on Website; Photographers; We All Owe It - Use Tax; Communicating By Mail with the Department; "Barter"; Advisory for Filing Tax Returns; "Ask the Advisors" Training Workshops; Holiday Closures |
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July 2011 |
Modified Business Tax Rate Change; Interest Rate Decrease; Trade-Ins; Tax Exemption Cards Issued by the US Dept of State; Alcohol Awareness Training Required in some Nevada Counties; Short Term Lessor Fees Update; IRS - Tax Exempt Status Lost for MBT; Notice to Off-Highway Vehicle Dealers; Tips, Tokes, Gratuities or Stipend; Registering Online with NevadaTax; Credit Notices; Advisory for Filing Tax Returns; Federal Income Tax; Communicating by Mail with the Department; "Ask the Advisors" Training Workshops; Holiday Closures |
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April 2011 |
Publishers of Newspapers and Other Periodicals Reminder; Cash vs. Accrual; Non-Alcholic Malt Beverages; Wedding Chapels; Barter of Tangible Personal Property; Alcohol Awareness Training Required in Some Nevada Counties; Federal Income Tax; Construction Contract vs. Retail Sale; Plants, Seeds, Fruit Trees and Berry Vines; Vehicle, Watercraft and Aircraft Tax Evasion Program; Charcoal, Briquettes and Propane; Chlorine and Chemicals; Going Paperless With Tax Returns; Communicationg By Mail With the Department; Advisory for Filing Tax Returns; "Ask the Advisors" Traing Workshops; Holiday Closures |
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January 2011 |
New Minimum Sales Tax Security Deposits; Penalty for Negligence; Cigarette Brands DeListed from the Nevada Tobacco Directory; Fabrication Labor, Alterations, Engraving and Embroidering; Window Tinting - Clarification of Prior Articles; Communicating by Mail with the Department; Federal Income Tax; What is Use Tax?; Going Paperless with Tax Returns; Governmental Sales/Use Tax Exemptions; Advisory for Filing Tax Returns; Aircraft and Major Components of Aircraft; Sales Tax Held in Trust for the State; Annual Sales Tax Filing; Closing your Account; "Ask the Advisors" Training Workshops; Holiday Closures |
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October 2010 |
Convenience Stores, Supermarkets, Grocery Stores, Doctors & Gyms - Be Aware of Taxability of Dietary Supplements & Energy Drinks; Christmas Tree Vendors; Wood, Charcoal, Briquettes and Propane; Claiming Credit; Attending or Promoting a One-Time Event, Tradeshow or Convention; Important - Submit Accurate Tax Returns; Confidentiality of Department Records; Advisory for Filing Tax Returns; Communicating By Mail with the Department; Unlawful Advertising: Payment of Sales Tax by Retailer; Sales Tax Permits Must Be Displayed; Register to File Online with Nevada Tax; "Ask the Advisors" Training Workshops; Holiday Closures |
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July 2010 |
Department of Taxation Amnesty Program 2010; Elko Field office Closed; Correction re Fire Safe Cigarette Requirements Effective 6/3/2010; Carolina Tobacco Cigarette brands Delisted from NV Tobacco Directory; Affidavits and Drive-Away permits for Non-Residents; I Don’t Have Enough Money to Pay My Taxes; Government Contracts; Credit Notices; Advisory for Filing Returns; Tips, Tokes, Gratuities or Stipend; Window Tinting; Gift baskets containing Beer, Wine or Other Alcohol; Prepared food intended for Immediate Consumption is Taxable; “Substantial Use” and Use Tax; Fabrication Labor, Alterations, Engraving and Embroidering; Vehicle, Watercraft and Aircraft Tax Evasion Program; Reno has new phone numbers; New Taxation Call Center; Going paperless with Tax Returns; Communicating by Mail with the Department; “Ask the Advisors” Training Workshops; Holiday Closures |
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April 2010 |
Elko Field Office to Close; Reno District Office has New Phone Numbers; Nevada Supreme Court Update – Complimentary Meals for Consideration; Federal Income Tax; General Tobacco Cigarette Brands Delisted from Nevada Tobacco Directory; Nevada Joins the Coalition with Passage of Fire Safe Cigarette Requirements; Senate Bill No. 5 – Removed Expiration Date from NRS 377A.030; New Taxation Call Center; Alcohol Awareness Training Required; Modified Business Tax – General Business is an Entity Based Return; Charcoal, Briquettes and Propane; Chlorine and Chemicals; Plants, Seeds, Fruit Trees and Berry Vines; Vehicle, Watercraft and Aircraft Tax Evasion Program; Audit Estimates; “Barter”; Going Paperless with Tax Returns: Secretary of State Administering State Business License; Advisory for Filing Returns; Communicating by Mail with the Department; “Ask the Advisors” Training Workshops; Holiday Closures. |
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January 2010 |
New Taxation Call Center; Modified Business Tax – General Business/New Tiered Rate Eff. 7/1/09; Domestic Fuels; Retail Tobacco License Requirement; We All Owe It – Use Tax; Exemptions for Foreign Diplomats; Leasing and Subleasing; Clarification of Charges for Freight; Overview of How Sales/Use Tax Revenues are Distributed; What is a Department of Taxation ‘TID’ Number; Registering to File Online with NevadaTax; Secretary of State Administering the State Business License; Claiming a Credit on Your Account; Advisory for Filing Returns; Claiming a Credit for Bad Debts; Going Paperless With Tax Returns; ‘Ask the Advisors’ Training Workshops; Holiday Closures. |
To obtain prior issues of Nevada Tax Notes, please see our archives page. |
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TAXPAYER INFORMATION PACKET |
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Taxpayer Information Packet |
The Taxpayer Information Packet includes current Nevada Tax information and how it may affect your business; information on Sales/Use Tax, Modified Business Tax and Use Tax, as well as, sample copies of forms for paying taxes, instructions, tax rates by county, Taxpayer Bill of Rights, and a Resale Certificate. |
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SALES & USE TAX PUBLICATIONS |
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Use Tax - Common Questions and Answers' |
Common questions about use tax are available in this document |
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Sales and Use Tax General Information |
General introductory information on Sales/Use Tax |
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8.10% Tax Rate Sheet |
For use in Clark county effective 7/1/2009 |
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7.725% Tax Rate Sheet |
For use in Washoe county effective 7/1/2009 |
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7.60% Tax Rate Sheet |
For use in Churchill and Storey countys effective 7/1/2009 |
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7.475% Tax Rate Sheet |
For use in Carson City and White Pine county effective 7/1/2009 |
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7.10% Tax Rate Sheet |
For use in Douglas, Lander, Lincoln, Lyon, Nye, and Pershing countys effective 7/1/2009 |
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6.85% Tax Rate Sheet |
For use in Elko, Esmeralda, Eureka, Humbolt, and Mineral countys effective 7/1/2009 |
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7.75% Tax Rate Chart |
For use in Clark county from 10/1/2005 through 6/30/2009. |
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7.5% Tax Rate Chart |
For use in Clark county until 9/30/2005 |
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7.375% Tax Rate Chart |
For use in Washoe county from 7/1/2003 through 6/30/2009, and White Pine County from 7/1/2006 through 9/30/06, and White Pine County from 10/1/2007 through 6/30/2009. |
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7.25% Tax Rate Chart |
For use in Storey county from 1/1/2001 through 6/30/2009, Churchill county from 10/1/2005 through 6/30/2009, and Washoe county until 6/30/2003. |
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7.125% Tax Rate Chart |
For use in Carson City county, and in White Pine county from 10/1/2006 through 9/30/2007 |
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6.75% Tax Rate Chart |
For use in Douglas, Lander & Nye counties, Lincoln county from 1/1/2001 through 6/30/2009, and Lyon & Pershing counties from 10/01/2008 through 6/30/2009. |
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6.5% Tax Rate Chart |
For use in Elko, Esmeralda, Eureka, Humboldt, Mineral, Lincoln until 12/31/2000, and Lyon & Pershing counties until 9/30/2008. |
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Sales Tax Map |
This also includes an alphabetical list of Nevada cities and counties, to help you determine the correct tax rate |
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Components of Sales and Use Tax Rates |
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EXCISE TAX PUBLICATIONS |
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Liquor Tax General Information |
A general information sheet for liquor dealers, brew masters, sellers and distributors of liquor in Nevada |
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Tire Tax General Information |
A general information sheet for tire sellers and retailers. |
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Estate Tax Instructions and General Information |
The State of Nevada utilizes the IRS Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return. Instructions and general information are available through the link to the right. |
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MONTHLY TAXABLE SALES STATISTICS |
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Monthly Report March 2013 |
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Monthly Report February 2013 |
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Monthly Report January 2013 |
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Monthly Report December 2012 |
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Monthly Report November 2012 |
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Monthly Report October 2012 |
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Monthly Report September 2012 |
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Monthly Report August 2012 |
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Monthly Report July 2012 |
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Monthly Report June 2012 |
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Monthly Report May 2012 |
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Monthly Report April 2012 |
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Monthly Report March 2012 |
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Monthly Report February 2012 |
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Monthly Report January 2012 |
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Monthly Report December 2011 |
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Monthly Report November 2011 |
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Monthly Report October 2011 |
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Monthly Report September 2011 |
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Monthly Report August 2011 |
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Monthly Report July 2011 |
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Monthly Report June 2011 |
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Monthly Report May 2011 |
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Monthly Report April 2011 |
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Monthly Report March 2011 |
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Monthly Report February 2011 |
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Monthly Report January 2011 |
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Monthly Report December 2010 |
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Monthly Report November 2010 |
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Monthly Report October 2010 |
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Monthly Report September 2010 |
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Monthly Report August 2010 |
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Monthly Report July 2010 |
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To obtain prior months' taxable sales statistics, please see our archives page. |
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ANNUAL TAXABLE SALES STATISTICS |
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Taxable Sales Statistics FY12 |
The sales tax statistics for the previous fiscal year. |
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Taxable Sales Statistics FY11 |
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Taxable Sales Statistics FY10 |
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Taxable Sales Statistics FY09 |
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Taxable Sales Statistics FY08 |
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Taxable Sales Statistics FY07 |
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Taxable Sales Statistics FY06 |
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To obtain prior years' taxable sales statistics, please see our archives page. |
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MODIFIED BUSINESS TAX STATISTICS |
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Please note the following figures are based on tax-paying businesses only and are not a complete representation of total Nevada gross wages |
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Quarterly Report March 2013 |
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Quarterly Report December 2012 |
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Quarterly Report September 2012 |
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Quarterly Report June 2012 |
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Quarterly Report March 2012 |
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Quarterly Report December 2011 |
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Quarterly Report September 2011 |
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Quarterly Report June 2011 |
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Quarterly Report March 2011 |
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Quarterly Report December 2010 |
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Quarterly Report September 2010 |
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Quarterly Report June 2010 |
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Quarterly Report March 2010 |
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Quarterly Report December 2009 |
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Quarterly Report September 2009 |
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Quarterly Report June 2009 |
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Quarterly Report March 2009 |
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Quarterly Report December 2008 |
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Quarterly Report September 2008 |
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Quarterly Report June 2008 |
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Quarterly Report March 2008 |
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To obtain prior years' MBT statistics, please see our archives page. |
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CONSOLIDATED TAX DISTRIBUTION (CTX) |
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Consolidated Tax Distribution 2013 |
Consolidated tax distributions to Nevada counties including cigarette tax, liquor tax, BCCRT, SCCRT, RPTT and GST. |
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Consolidated Tax Distribution 2012 |
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Consolidated Tax Distribution 2011 |
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Consolidated Tax Distribution 2010 |
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Consolidated Tax Distribution 2009 |
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Consolidated Tax Distribution 2008 |
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Consolidated Tax Distribution 2007 |
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To obtain prior consolidated tax distribution reports, please see
our archives page. |
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LOCAL GOV'T TAX ACT DISTRIBUTION |
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Local Gov't Tax Act Distribution 2013 |
Distribution pursuant to the Local Government Tax Act of 1991 and 1993. (Also known as Fairshare or AB104.) |
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Local Gov't Tax Act Distribution 2012 |
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Local Gov't Tax Act Distribution 2011 |
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Local Gov't Tax Act Distribution 2010 |
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Local Gov't Tax Act Distribution 2009 |
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Local Gov't Tax Act Distribution 2008 |
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Local Gov't Tax Act Distribution 2007 |
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To obtain prior Local Government tax act distribution reports, please see
our archives page. |
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GENERAL DISTRIBUTION STATISTICS |
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General Distribution Statistics 2013 |
Distribution statistics for excise taxes, sales tax, local school support tax, option taxes, business tax, centrally assessed and net proceeds of mines tax. |
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General Distribution Statistics 2012 |
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General Distribution Statistics 2011 |
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General Distribution Statistics 2010 |
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General Distribution Statistics 2009 |
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General Distribution Statistics 2008 |
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General Distribution Statistics 2007 |
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To obtain prior general distribution statistics, please see our archives page. |
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ANNUAL REPORT |
TO STATS |
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Annual Report 2011-2012 |
The annual report for FY 2011-2012 |
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Annual Report 2010-2011 |
The annual report for FY 2010-2011 |
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Annual Report 2009-2010 |
The annual report for FY 2009-2010 |
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Annual Report 2008-2009 |
The annual report for FY 2008-2009 |
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Annual Report 2007-2008 |
The annual report for FY 2007-2008 |
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Annual Report 2006-2007 |
The annual report for FY 2006-2007 |
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Annual Report 2005-2006 |
The annual report for FY 2005-2006 |
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To obtain prior annual reports, please see our archives page. |
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POPULATION STATISTICS AND REPORTS |
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Population Statistics |
Population of Nevada's Counties and Incorp Cities 2012 Governor's Centified Series |
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Population Statistics |
Five Year Projections (2013 to 2017) as of
March 1, 2013
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Population Statistics |
Population of Nevada's Counties and Incorp Cities 2010 Governor's Centified Series |
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Population Statistics |
2009 Judicial Townships.xls |
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Population Statistics |
20 year Population Projection - 2008 Series.xls |
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Population Statistics |
Nevada County Population Projections 2010 to 2030 |
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Population Statistics |
Nevada County Age, Sex, Race and Hispanic Origin Estimates and Projections 2010 to 2030 |
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Population Statistics |
Nevada County Population Projections 2011 to 2016 |
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Population Statistics |
Nevada County Population Projections 2012 to 2031 |
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Population Statistics |
Nevada County Age, Sex, Race and Hispanic Origin Estimates and Projections 2012 to 2031 |
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LIQUOR STATISTICS |
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Monthly Liquor Imports for
March 2013 |
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Monthly Liquor Imports for
February 2013
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Monthly Liquor Imports for
January 2013 |
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Monthly Liquor Imports for
December 2012 |
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Monthly Liquor Imports for
November 2012 |
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Monthly Liquor Imports for
October 2012 |
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Monthly Liquor Imports for
September 2012 |
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Monthly Liquor Imports for
August 2012 |
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Monthly Liquor Imports for
July 2012 |
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Monthly Liquor Imports for
June 2012 |
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Monthly Liquor Imports for
May 2012 |
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Monthly Liquor Imports for
April 2012 |
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Monthly Liquor Imports for
March 2012 |
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Monthly Liquor Imports for
February 2012 |
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Monthly Liquor Imports for
January 2012 |
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Monthly Liquor Imports for
December 2011 |
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Monthly Liquor Imports for
November 2011 |
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Monthly Liquor Imports for
October 2011 |
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Monthly Liquor Imports for
September 2011 |
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Monthly Liquor Imports for
August 2011 |
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Monthly Liquor Imports for
July 2011 |
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Monthly Liquor Imports for
June 2011 |
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Monthly Liquor Imports for
May 2011 |
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Monthly Liquor Imports for
April 2011 |
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Monthly Liquor Imports for
March 2011 |
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Monthly Liquor Imports for
February 2011 |
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Monthly Liquor Imports for
January 2011 |
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Monthly Liquor Imports for
December 2010 |
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Monthly Liquor Imports for
November 2010 |
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Monthly Liquor Imports for
October 2010 |
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Monthly Liquor Imports for
September 2010 |
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Monthly Liquor Imports for
August 2010 |
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Monthly Liquor Imports for
July 2010 |
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Monthly Liquor Imports for
June 2010 |
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Monthly Liquor Imports for
May 2010 |
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Monthly Liquor Imports for
April 2010 |
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Monthly Liquor Imports for
March 2010 |
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Monthly Liquor Imports for
February 2010 |
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Monthly Liquor Imports for
January 2010 |
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Monthly Liquor Imports for
December 2009 |
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To obtain prior monthly liquor imports reports, please see our archives page. |
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TAXPAYER BILL OF RIGHTS |
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Taxpayers' Bill of Rights |
The Department of Taxation is pledged to deal with the public by the guidelines published here. |
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OTHER GENERAL REPORTS |
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Preparing For an Audit |
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Appeals Process |
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