If you are selling goods or products online to customers located in Nevada, you should be aware of Nevada’s remote seller tax rules.
Nevada is one of a number of states that has enacted regulations that allow the state to collect sales tax from online retailers who sell to Nevada customers, regardless of whether the seller has a physical presence in the state. These regulations were made possible after the Supreme Court's decision in South Dakota v. Wayfair Inc., overturning a long established rule that states could only require retailers with a physical presence in the state to collect sales tax from sales to customers located in their state.
New Rules on Collecting Sales Tax for Remote Sellers
Effective October 1, 2018, remote sellers whose sales in Nevada exceed certain thresholds must collect sales tax. Remote sellers are any sellers, including online retailers, who don’t have a physical presence in Nevada and are not otherwise required to register or collect sales tax in Nevada.
Under the new rules, remote sellers must register with the state and collect Nevada sales tax once their sales in the previous or current calendar year exceed:
- $100,000 in sales in Nevada, or
- 200 separate transactions for delivery into the state.
The deadline for registering is the first day of the calendar month that begins at least 30 days after reaching the threshold. If, for example, a remote seller reaches the sales amount or transaction threshold on July 15, 2019, it must register and start collecting sales tax no later than September 1, 2019. Sellers do not need to reach a certain threshold to register and collect sales tax – they can always choose to do so at any time.
How to Register and Collect Sales Tax
Remote sellers in Nevada can register and collect sales tax through the Streamlined Sales and Use Tax Registration System, where sellers can register to pay sales tax for all states that have opted into the system. Or remote sellers can register directly with the state of Nevada using the Nevada Tax Center, the online system used to file and pay other taxes in Nevada.
For more information, see the Nevada Department of Taxation website.
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