Nevada Department of Taxation
State of Nevada

Department of Taxation

 

ARCHIVED PUBLICATIONS

 
Welcome to the Department's Archived Publications page. Here you will find archives of studies, reports and manuals, and quarterly newsletter, Nevada Tax Notes. This page holds only archived publications. To obtain recent publications please click here for our publications page. Publications are grouped by topic and tax type below. Click the links below to go to:
 

Nevada Tax Notes
Monthly Taxable Sales Statistics
Annual Taxable Sales Statistics
Consolidated Tax Distribution
Local Government Act Distribution
General Distribution Statistics
Annual Reports
Modified Business Tax Statistics
Liquor Statistics

Publication Description Download
NEVADA REVISED STATUTES AND NEVADA ADMINISTRATIVE CODE TO TOP 
The Nevada Revised Statutes and Nevada Administrative Code form the legal basis for the Department of Taxation's operations. We have linked to the Nevada State Legislatures site here, so you may obtain the newest and most accurate copies of NRS and NAC.
NEVADA TAX NOTES TO TOP 
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.

  October 2009  Active Duty Nevada National Guard Sales Tax Exemption;  State Business License Moving to the Secretary of State’s Office;  Taxpayer’s Information Source for Tax Law;  Important Notice - Legislative Changes Affecting Taxes; Administrative Hearings Information Available on the Website;  Streamlined Sales Tax – New Taxability Matrix;  Claiming a Credit;  Tire Tax Fee Advisory;  Tire Tax Fee Advisory;  Going “Paperless” with Tax Returns;  Resale Certificates vs. Sales Tax Permits;  Attending or Promoting a One-Time Event, Tradeshow or Convention;  Photographers;  Bad Debts;  Copying Old Tax Returns for Current Filing Periods;  Direct Mail Advertising;  Successor’s Liability;  Charges for Transportation, Shipping and Postage Not Taxable;  Registering Online with “NevadaTax”;  Advisory for Filing Returns;   “Ask the Advisors” Training Workshops;  Holiday Closures.
  July 2009 Important Notice - Legislative Changes Affecting Taxes; Barter of Tangible Personal Property; Going Paperless with Tax Returns; Prepared Food Intended for Immediate Consumption is Taxable; Retailers and Sales Tax; Responsible Persons; Credit Notices; “Lemon Law” Policy Change; Charges for Services; Plants, Seeds, Fruit Trees and Berry Vines; Charcoal, Briquettes and Propane; Chlorine and Chemicals; Window Tinting; Fabrication Versus Repair Labor; Registering Online with NevadaTax; Gift Baskets Containing Beer, Wine or Other Alcohol; Electronic Payment Required for Tax Remittances of $10,000 and Over; Federal Income Tax on Gaming Winnings; Advisory for Filing Returns; “Ask the Advisors” Training Workshops; Holiday Closures
  April 2009 Important Notice Re: Collection Allowance & Short–Term Lessors of Passenger Cars; Tax Notes Is Now Paperless; Sales Tax Deduction for Vehicle Purchases; Audit Estimates; Registering Your Account For NevadaTax Online; Use Tax Delinquency Notice; Vehicle, Watercraft & Aircraft Tax Evasion Program; Overview of STAR Bonds; Drop-Shipments; Fabrication Labor, Alterations, Engraving & Embroidering; Analog-To-Digital Converter Box Program Now Scheduled for 6/12/09; Federal Income Tax; Employers Beware of Payroll Companies Not Filing MBT Returns; Advisory for Filing Returns; “Ask the Advisors” Training Workshops; Holiday Closures
  Jan 2009 Important Notice Re: Collection Allowance & Short–Term Lessors of Passenger Cars; Tax Notes to Go Paperless; Use Tax Overlooked Federal Income Tax Wedding Chapels; Analog–to–Digital Converter Box Program– Coupons Issued by the US Government; Aircraft and Major Components of Aircraft; Barter of Tangible Personal Property; Employers Beware of Payroll Companies Not Filing MBT Returns; Modified Business Tax Deficiency Determinations; Retail Tobacco License Required for Tobacco Retail Dealers & Internet Retailers Sales; Tax Held in Trust for the State Tax; Return Account Numbers;.Communicating by Mail with the Department; Advisory for Filing Returns;“Ask the Advisors” Training; Holiday Closures
  Oct 2008 Notice of Increase in Lyon & Pershing Counties Tax Rate; New Instructions for Amending Returns-Motor Vehicle Sales To Military Personnel; Update on Complimentary Food Decision; Digital–to–Analog Converter Box Program; Coupons Issued by the US Federal Govn’t; Construction Contract vs. Retail Sale;
Changes to Short-Term Lessor Fees-Out-of-State Sales; Shipments & Delivery; Communicating by Mail; Federal Income Tax;“Ask the Advisors” Training-Holiday Closures
  July 2008 Advisory for Filing Returns; Communicating by Mail;
“Tax Amnesty 2008”; White Pine Co. Sales Tax Rate Decrease;Public Disclosure of Fraud or Intent to Evade Tax Return; Account Numbers;Tax Returns Will No Longer Have Coupons-Electronic Payment of $10,000.00 or More;Cellular Telephones; Bundled Sales Sales Tax on Off–Highway Vehicles; Restocking Fees Streamlined Sales Tax (SST)Federal Income Tax;“Ask the Advisors” Basic Training;Holiday Closures
  Apr 2008 Advisory for Filing Returns;Communicating by Mail
Federal Income Tax ; Plants, Seeds, Fruit Trees and Berry Vines; Charcoal, Briquettes and Propane
Chlorine and Chemical; Electronic Payment of $10,000.00 or More; Delivery Charges
Drop Shipment; October 1, 2007-Copying Old Tax Returns-What is “Use Tax”???-Streamlined Sales Tax (SST)-“Ask the Advisors” Basic Training
  Jan 2008 Advisory for Filing Returns; Communicating by Mail; Confidentiality of Department Records; Federal Income Tax; Graduated Penalty on Late-Paid Returns; Electronic Payment Required for Tax Payments of $10,000 and Over; Registration for Online Tax Filing Annual Sales Tax Filing; Closing Your Account; “Ask the Advisors” Basic Training; MBT Tax Rate Remains Unchanged; State Licenses Required for Tobacco Retail Dealers; Internet Retailers, and Manufacturers Unlawful Shipments of Alcohol into Nevada Subject to Seizure Holiday Closures.
  Oct 2007 Advisory for Filing Returns,Communicating by Mail,Confidentiality of Departmental Records,
Federal Income Tax on Gaming Winnings,
Refund of Sales Tax to Out-of-State Residents Account Notices,Gift Baskets Containing Beer, Wine or Alcohol, White Pine County Sales/Use Tax Rate Increase,IRS: “e-News for Small Businesses”,New Elko Office Location/Mailing Address,Promoters of Tradeshows and Conventions,Unlawful Advertising:Payment of Sales Tax by Retailer,Sales Tax Permits Must be Displayed,Summary of 2007 Legislation
  Jul 2007 Communicating by mail with the department. ‘‘ask the advisor’’ basic training. Seeds and plants. Charcoal, briquettes and propane. Occasional (private party) vehicle sale. Amending sales/use tax and modified business tax (mbt) returns to establish credit for overpayment of tax. Chlorine and chemicals. Penalty and interest for late returns. Graduated penatly on late-paid returns. Exhibitions business licensing fee. Unlawful advertising: payment of sales tax by retailer. Alcohol awareness training: required in nevada counties with population of 400,000 or more. Clark county business license / city of las vegas business license and department of taxation cooperative effort. Short-term lessor excise tax.
  Apr 2007 Communicating by mail with the department . Graduated penalty on late-paid returns. Federal income tax. Construction contractors.“ask the advisors” basic training. Voluntary disclosure. Modified business tax: healthcare deduction. Waiver of security deposits. Automatic use tax registration. Use tax due by individuals and businesses for out-of-state purchases for their own use. Sales tax on packaging services. Reciprocal agreements with other states for items shipped out of this state. Direct sales organizations (dso) aka multilevel marketers (mlm).
  Jan 2007 Communicating by mail with the department. ‘‘ask the advisor’’ basic training-south. ‘‘ask the advisor’’ basic training-north. Trade-in allowance tax credit change for vehicles. New exemption for farm machinery and equipment. Penalty and interest. Advertisement of assumption or absorption of tax by retailer. Religious, charitable and educational organizations exempt from sales and use tax. Discount coupons. Veterinarians and veterinary supplies.
  Oct 2006 Communicating by mail with the department. Sales and use tax is now in our new computer system: file and pay online. Resale numbers; Resale certificates: frequently asked questions; Sample resale certificate. Confusion regarding taxpayer identification numbers (tid) and federal identification numbers (fid); Rent and lease payments on tangible personal property must be reported in column f; Scope of liquor licenses held by suppliers; importers, wholesalers and retailers. Transportation of alcohol; Business records needed for sales and use tax and modified business tax audits;“ask the advisors” basic training; Please close your account
  July 2006 Communicating by mail with the department;‘‘ask the advisor’’ basic training; Sales/use tax increase: white pine county will increase by ¼ of one percent (0.25%) to a total rate of 7.375%; When is sales tax due?;Time of sale vs. Layaways; New computer system: tax administration system (tas). The master settlement agreement and cigarette brands listed on the nevada tabacco directory; Taxability for oculists and optometrists vs; Dispensing opticians; Sales of certain medical devices when paid /reimbursed by medicare or medicaid; Collection allowance change; Government contracts; Exhibition facilities; File and pay modified business tax and renew your business license online; Moving or selling business. Certain trusts and estates — business license required.
  April 2006 Communicating By Mail With The Department; ∙ “Ask The Advisor” Basic Training Henderson Office; Sales and Use Tax Increase for Carson City; Penalty and Interest reminder.
  January 2006 Communicating by mail with the department;‘‘ask the advisor’’ basic training; Business records needed for sales/use tax audit; Preparing for an audit; Service and maintenance contracts; Collection allowance change; Claiming a credit; Account numbers; Construction contractor exemption from sales/use tax rate increase; Automobile trade-in allowance and ballot measure 8; Employment opportunities with the department of taxation; Use tax registration; Regulation workshops; Off-highway sticker program (sb 400); Modified business tax credit notifications.
  October 2005 Communicating By Mail With The Department ∙ “Ask The Advisor” Basic Training Henderson Office.
  July 2005 Communicating By Mail With The Department; “Ask The Advisor” Basic Training Henderson Office; ∙ Cigarette Stamp Claims For Refund; Government Contracts; Sales And Use Tax Increases; State Business License; Modified Business Tax And Live Entertainment Tax Changes; ∙Accrue Use Tax Or Pay Sales Tax. Automatic Use Tax Registration ∙ Automobile Dealerships ∙ Frequently Asked Questions
  April 2005 “Ask The Advisor” Basic Training; Affidavits And Drive-Away Permits For Nonresidents; Allowable Deductions; Certain Trusts And Estates; Business License Not Required; Certain Trusts And Estates; Business License Required; Direct Selling Organizations (DSO); Formerly Known As Multilevel Marketers (MLM); Discounts And Complimentaries; Effective July 1, 2005; Employment Opportunities With The Department Of Taxation; Henderson Office, Holiday Closures; Modified Business Tax; Moving Or Selling Business; New Clark County Car Rental Fee; Penalty And Interest Waiver
  January 2005 “Ask The Advisor” Basic Training; Cash vs Accrual; Certain Trusts And Estates; Business License Not Required; Certain Trusts And Estates; Business License Required; Dishonored Checks And Late Filing; Henderson Office; Holiday Closures; Lease/Rental Of Tangible Personal Propert;, Promoters Of Trade shows And Conventions; The Department Of Taxation’s Mission; Philosophy And Goals; Timely Postmarks On Tax Returns, Petitions Etc; Use Tax Due On Mail Order And Out Of State Purchases
  October 2004 “Ask the Advisor Basic Tax Training” Henderson Office, Business License Requirement, Business Records Needed For Sales/Use Tax Audit, Collection Allowance Not Authorized For Late Payment of Sales Tax, Effective July 1, 2003, Liquor Retailers, New Collection Allowance, New Regulation on Penalty and Interest Waiver for New Taxes, Sales to Tribal Governments, Unlawful Shipments of Liquor, Use Tax Due By Individuals and Businesses on Out-Of-State Purchases for Their Own Use
  July 2004 Communicating by mail with the department; New tax rate for modified business tax for general businesses;. Filing with the Department of Taxation Cigarette retailers and wholesalers; New permanent regulation for governmental services fees imposed on the short-term lease of passenger cars; Lcb file no. R033-04. Effective May 12, 200;. This regulation currently applies to the short-term lease of passenger cars in Washoe county.
  April 2004 Emergency regulation for waiver of penalty and interest on certain new taxes Business tax (NRS 364a) Modified Business Tax, General Business (NRS 363b) Live Entertainment Tax (NRS 368a) Modified Business tax, Financial Institutions (NRS 363a) Business license (NRS 360) Modified Business tax, Financial Institutions Department’s appeals review committee.
  January 2004 Bad Debts, Business License Fee Increase/Use Tax Registration Requirement; Certain Non-Profit Organizations Not Subject To New Taxes; Construction Contract Exemption; Discounts And Complimentaries; Documented Vessels, Excise Tax On Banks; General Employers And Financial Institutions; Holiday Closures, Leasing Motor Vehicles To Governmental Entities; Live Entertainment Tax; Modified Business Tax; New Location In Henderson; New Regulations Adopted By The Nevada Tax Commission, New Requirements For Business License; Oxygen Delivery Systems; Religious, Charitable And Educational Organizations Exempt From Sales And Use Tax; Reno District Office Moves; Sales Tax Collection Allowance
  October 2003 Business License Fee Increase/Use Tax Registration Requirement; Business Tax Fiscal Year Filers; Cigarettes; Excise Tax On Banks, Liquor; Live Entertainment Tax; New Modified Business Tax (MBT) Effective 10/1/03 (SB 8 Of The 20th Special Session); Other Tobacco Products (Does Not Include Cigarettes); Sales Tax Collection Allowance; Sales Tax Permit Fee; Sales/Use Tax Increase; Sole Proprietors And Businesses Organized Pursuant To Title 7
  July 2003 2003 Legislative Session, Washoe County Sales Tax Increase; New Mailing Addresses For Sales/Use Tax And Business Tax Returns And Remittances; Tobacco Sales Compliance Checks Explained; New Freight Regulation; Successor’s Liability, Moving Or Selling Business; Holiday Closures
MONTHLY TAXABLE SALES STATISTICS

TO STATS 

  Monthly Report June 2009  
  Monthly Report May 2009  
  Monthly Report April 2009  
  Monthly Report March 2009  
  Monthly Report February 2009  
  Monthly Report January 2009  
  Monthly Report December 2008  
  Monthly Report November 2008  
  Monthly Report October 2008  
  Monthly Report September 2008  
  Monthly Report August 2008  
  Monthly Report July 2008  
  Monthly Report June 2008  
  Monthly Report May 2008  
  Monthly Report April 2008  
  Monthly Report March 2008  
  Monthly Report February 2008  
  Monthly Report January 2008  
  Monthly Report December 2007  
  Monthly Report November 2007  
  Monthly Report October 2007  
  Monthly Report September 2007  
  Monthly Report August 2007  
  Monthly Report July 2007  
  Monthly Report June 2007  
  Monthly Report May 2007  
  Monthly Report April 2007  
  Monthly Report March 2007  
  Monthly Report February 2007  
  Monthly Report January 2007  
  Monthly Report December 2006  
  Monthly Report November 2006  
  Monthly Report October 2006  
  Monthly Report September 2006  
  Monthly Report August 2006  
  Monthly Report July 2006  
  Monthly Report June 2006  
  Monthly Report May 2006  
  Monthly Report April 2006  
  Monthly Report March 2006  
  Monthly Report February 2006  
  Monthly Report January 2006  
  Monthly Report December 2005  
  Monthly Report November 2005  
  Monthly Report October 2005  
  Monthly Report Sept 2005  
  Monthly Report August 2005  
  Monthly Report July 2005  
ANNUAL TAXABLE SALES STATISTICS

TO STATS 

  Taxable Sales Statistics FY05  
  Taxable Sales Statistics FY04  
  Taxable Sales Statistics FY03  
  Taxable Sales Statistics FY02  
  Taxable Sales Statistics FY01  
Taxable Sales Statistics FY00
Taxable Sales Statistics FY99  
Taxable Sales Statistics FY98
Taxable Sales Statistics FY97  
MODIFIED BUSINESS TAX STATISTICS

TO TOP  

Quarterly Report December 2007  
Quarterly Report September 2007  
Quarterly Report June 2007  
Quarterly Report March 2007  
Quarterly Report December 2006  
Quarterly Report September 2006  
Quarterly Report June 2006  
Quarterly Report March 2006  
Quarterly Report December 2005  
Quarterly Report September 2005  
Quarterly Report June 2005  
CONSOLIDATED TAX DISTRIBUTION (CTX)

TO STATS 

  Consolidated Tax Distribution 2006  
  Consolidated Tax Distribution 2005  
  Consolidated Tax Distribution 2004  
  Consolidated Tax Distribution 2003  
  Consolidated Tax Distribution 2002  
Consolidated Tax Distribution 2001
Consolidated Tax Distribution 2000  
Consolidated Tax Distribution 1999
LOCAL GOV'T TAX ACT DISTRIBUTION

TO STATS 

  Local Gov't Tax Act Distribution 2006 .
  Local Gov't Tax Act Distribution 2005 .
  Local Gov't Tax Act Distribution 2004  
  Local Gov't Tax Act Distribution 2003  
  Local Gov't Tax Act Distribution 2002  
  Local Gov't Tax Act Distribution 2001  
Local Gov't Tax Act Distribution 2000
Local Gov't Tax Act Distribution 1999  
GENERAL DISTRIBUTION STATISTICS

TO STATS 

  General Distribution Statistics 2006  
  General Distribution Statistics 2005  
  General Distribution Statistics 2004  
  General Distribution Statistics 2003  
  General Distribution Statistics 2002  
  General Distribution Statistics 2001  
General Distribution Statistics 2000  
General Distribution Statistics 1999  
General Distribution Statistics 1998  
General Distribution Statistics 1997  
ANNUAL REPORT

TO STATS 

Annual Report 2004-2005 The annual report for FY 2004-2005

Annual Report 2003-2004 The annual report for FY 2003-2004

Annual Report 2002-2003 The annual report for FY 2002-2003.

Annual Report 2001-2002 The annual report for FY 2001-2002.

Annual Report 2000-2001 The annual report for FY 2000-2001.
Annual Report 1999-2000 The annual report for FY 1999-2000.
Annual Report 1998-1999 The annual report for FY 1998-1999.
Annual Report 1997-1998 The annual report for FY 1997-1998.
LIQUOR STATISTICS

TO STATS 

  Monthly Liquor Imports for
December 2009
  PDF
  Monthly Liquor Imports for
November 2009
  PDF
  Monthly Liquor Imports for
October 2009
  PDF
  Monthly Liquor Imports for
September 2009
  PDF
  Monthly Liquor Imports for
August 2009
  PDF
  Monthly Liquor Imports for
July 2009
  PDF
  Monthly Liquor Imports for
June 2009
  PDF
  Monthly Liquor Imports for
May 2009
  PDF
  Monthly Liquor Imports for
April 2009
  PDF
  Monthly Liquor Imports for
Mar 2009
  PDF
  Monthly Liquor Imports for
Feb 2009
  PDF
  Monthly Liquor Imports for
Jan 2009
 
  Monthly Liquor Imports for
Dec 2008
 
  Monthly Liquor Imports for
Nov 2008
 
  Monthly Liquor Imports for
Oct 2008
 
  Monthly Liquor Imports for
Sep 2008
 
  Monthly Liquor Imports for
Aug 2008
 
  Monthly Liquor Imports for
Jul 2008
 
  Monthly Liquor Imports for
Jun 2008
 
  Monthly Liquor Imports for
May 2008
 
  Monthly Liquor Imports for
Apr 2008
 
  Monthly Liquor Imports for
Mar 2008
 
  Monthly Liquor Imports for
Feb 2008
 
  Monthly Liquor Imports for
Jan 2008
 
  Monthly Liquor Imports for
Dec 2007
 
 

Monthly Liquor Imports for
Nov 2007

 
  Monthly Liquor Imports for
Oct 2007
 
  Monthly Liquor Imports for
Sept 2007
 
  Monthly Liquor Imports for
Aug 2007
 
  Monthly Liquor Imports for
July 2007
 
  Monthly Liquor Imports for
June 2007
 
  Monthly Liquor Imports for
May 2007
 
  Monthly Liquor Imports for
April 2007
 
  Monthly Liquor Imports for
March, 2007
 
  Monthly Liquor Imports for
Feb, 2007
 
  Monthly Liquor Imports for
Jan, 2007
 
  Monthly Liquor Imports for
Dec, 2006
 
  Monthly Liquor Imports for
Nov, 2006
 
  Monthly Liquor Imports for
Oct, 2006
 
  Monthly Liquor Imports for
Sept, 2006
 
  Monthly Liquor Imports for
Aug, 2006
 
  Monthly Liquor Imports for
July, 2006
 
  Monthly Liquor Imports for
June, 2006
 
  Monthly Liquor Imports for
May, 2006
 
  Monthly Liquor Imports for
April, 2006
 
  Monthly Liquor Imports for
March, 2006
 
  Monthly Liquor Imports for
February, 2006
 
  Monthly Liquor Imports for
January, 2006
 
  Monthly Liquor Imports for
December, 2005
 
  Monthly Liquor Imports for
November, 2005
 
  Monthly Liquor Imports for
October, 2005
 
  Monthly Liquor Imports for September, 2005  
  Monthly Liquor Imports for August, 2005  
  Monthly Liquor Imports for July, 2005  
  Monthly Liquor Imports for June, 2005  
  Monthly Liquor Imports for May, 2005  
  Monthly Liquor Imports for April, 2005  
  Monthly Liquor Imports for March, 2005  
  Monthly Liquor Imports for February, 2005  
  Monthly Liquor Imports for January, 2005  
  Monthly Liquor Imports for December, 2004  
  Monthly Liquor Imports for November, 2004  
  Monthly Liquor Imports for October, 2004  
  Monthly Liquor Imports for September, 2004  
  Monthly Liquor Imports for August, 2004  
  Monthly Liquor Imports for July, 2004  
  Monthly Liquor Imports for June, 2004  
  Monthly Liquor Imports for May, 2004  
  Monthly Liquor Imports for April, 2004  
  Monthly Liquor Imports for March, 2004  
Monthly Liquor Imports for February, 2004  
Monthly Liquor Imports for January, 2004  
Monthly Liquor Imports for December, 2003  
Monthly Liquor Imports for November, 2003  
Monthly Liquor Imports for October, 2003  
Monthly Liquor Imports for September, 2003  
Monthly Liquor Imports for August, 2003  
Monthly Liquor Imports for July, 2003  
Monthly Liquor Imports for June, 2003  
Monthly Liquor Imports for May, 2003  
Monthly Liquor Imports for April, 2003  
Monthly Liquor Imports for March, 2003  
Monthly Liquor Imports for February, 2003  
Monthly Liquor Imports for January, 2003  
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