NV
Nevada Small Business Tax Guide
Sales tax, the Commerce Tax and the payroll-based Modified Business Tax, as Nevada's Department of Taxation words them, with the date each was checked. Not tax advice.
Disclaimer: This page is educational content only. Tax laws change, and your situation may differ. It is not legal, tax, or financial advice. Consult a qualified professional licensed in Nevada before making filing or planning decisions.
Tax landscape for small businesses
Nevada sales tax has a state floor and local add-ons. According to the Nevada Department of Taxation (Nevada, checked October 31, 2026): "The base State Sales Tax rate in Nevada is 6.85%." It goes on: "However, local jurisdictions can add additional taxes, which can make the total Sales Tax rate vary significantly from one area to another." One example from the same page: "Effective January 1, 2020, the Clark County Sales and Use Tax rate increased to 8.375%." On timing, it says: "Sales Tax is due at the time of the sales transaction, regardless of when the retailer receives payment from the customer."
Two other taxes reach larger or employing businesses. The Department (checked October 31, 2026) says: "The Commerce Tax is imposed on businesses with a Nevada state gross revenue exceeding $4 million per fiscal year." For employers, it calls the Modified Business Tax "a payroll tax imposed on businesses operating within the state", with this current rate line: "Tax rate for most General Business employers reduced to 1.17% from 1.378%." It adds: "The first $50,000 of wages remains non-taxable under NRS 363B.110."
Worked example (sample figures, not tax advice): a Las Vegas appliance shop in Clark County sells a refrigerator for $1,200.00 and lists an $80.00 delivery charge separately. At the Clark County rate the Department quotes (checked October 31, 2026), tax on the refrigerator is $1,200.00 × 8.375% = $100.50. The Department's sales tax FAQ says: "As of May 2009, transportation, shipping, and postage charges also aren’t taxable if they’re separately stated on the invoice." The invoice comes to $1,200.00 + $100.50 + $80.00 = $1,380.50.
Tax overview
Each row lists a tax area and its notes. Confirm current figures with your state's tax agency or the IRS.
| Tax type | Rate or basis | Notes |
|---|---|---|
| State sales tax | "6.85%" base state rate (the Nevada Department of Taxation (Nevada, checked October 31, 2026)) | The same page adds that "local jurisdictions can add additional taxes". For sellers outside Nevada, the Department's marketplace and remote seller FAQ (Nevada, checked November 1, 2026) says: "From October 1, 2019, if total sales exceed $100,000 or if there are more than 200 separate transactions in Nevada during the previous or current calendar year, Marketplace Facilitators, Marketplace Sellers, or Remote Sellers must collect and submit Sales Tax on all their Nevada sales." On resale, its sales tax FAQ (Nevada, checked October 31, 2026) says: "If tangible personal property is being purchased for resale at retail, or to incorporate the property into a final product for sale or resale, that purchaser can provide the vendor with a “resale certificate”." It adds: "The certificate represents the purchaser’s assurance that the property is for eventual resale and the tax will be charged then." |
| Clark County sales and use tax | "8.375%" (Nevada Department of Taxation, Nevada, checked October 31, 2026) | "Effective January 1, 2020", per the same page. |
| Commerce Tax | Applies above "$4 million per fiscal year" in Nevada gross revenue (Nevada Department of Taxation, Nevada, checked October 31, 2026) | The Department says it "varies by industry, with different tax rates for sectors such as retail, manufacturing, and services." |
| Modified Business Tax (general business) | "1.17%" (Nevada Department of Taxation, Nevada, checked October 31, 2026) | Described as "a payroll tax"; the first "$50,000 of wages remains non-taxable". The Department (Nevada, checked October 31, 2026) gives the rate under the heading "Current rates effective July 1, 2023". |
Filing requirements
This list isn't a complete checklist for your business.
Sales tax return frequency
The Department's return instructions (Nevada, checked October 31, 2026) list: "Monthly- mandatory if taxable sales are more than $10,000 per month.", "Quarterly- if taxable sales are less than $10,000 per month." and "Annual- if taxable sales were less than $1,500 in previous year."
Commerce Tax return
For businesses over the threshold, the Department (Nevada, checked October 31, 2026) says: "For the 2025-2026 tax year, the due date is August 14, 2026."
Modified Business Tax return
On the general business return, the Department (Nevada, checked October 31, 2026) says: "General businesses must file this return quarterly."
Deductions and write-offs
Confirm with your state how it treats each item.
- Self-employment tax deduction (IRS, In the US (federal), last reviewed or updated October 30, 2026): "You can deduct the employer-equivalent portion of your self-employment tax in figuring your adjusted gross income."
- Health insurance for the self-employed (same IRS page): "Under Section 2042 of the Small Business Jobs Act, a deduction, for income tax purposes, is allowed to self-employed individuals for the cost of health insurance."
- How these federal points interact with Nevada's own taxes isn't covered here; check it with a tax professional or the Nevada Department of Taxation.
Practical tips
- List installation or repair labor on its own line. The Department's FAQ (Nevada, checked October 31, 2026) says: "Installation and repair/reconditioning services are not taxable if they are listed separately on the invoice."
- Check the county rate sheets the Department (Nevada, checked October 31, 2026) posts before setting up your invoices.
- Invoicing on credit terms doesn't delay the tax; the Department (Nevada, checked October 31, 2026) says: "Sales Tax is due at the time of the sales transaction, regardless of when the retailer receives payment from the customer."
- Save delivery and labor as reusable items. Billed's help center says: "You can use these items and services to bill your clients."
Frequently asked questions
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At a glance
| Tax | Source wording |
|---|---|
| State sales tax | "6.85%" base (Nevada Department of Taxation, checked October 31, 2026) |
| Clark County sales tax | "8.375%" (Nevada Department of Taxation, checked October 31, 2026) |
| Modified Business Tax | "1.17%" for "most General Business employers" (Nevada Department of Taxation, checked October 31, 2026) |
| Federal self-employment tax | "The self-employment tax rate is 15.3%." (IRS, In the US (federal), last reviewed or updated October 30, 2026) |
When this isn't for you
Here the focus is Nevada's sales, Commerce and Modified Business taxes as they touch small firms. Property tax, gaming, mining and other special taxes and multi-state questions are left aside, and nothing here is tax advice; put your question to a tax professional or the Nevada Department of Taxation.