Laws, Statutes & Regulations

Nevada Legislature

As of April 1, 2008, Nevada Legislature is currently a full member of the Streamlined Sales and Use Tax (SST) Governing Board. The goal of SST is to simplify and modernize sales and use tax administration.

The taxability matrix, rates and boundary tables and certified service providers are provided within Tax Type: Sales & Use Tax.

Technical Bulletins

Publications with updates on Statutes & Regulations relative to a variety of Tax Types.

Statutes

Statutes make up the legal framework governing taxation within the state. These statutes outline the rules for collecting and administering state taxes, including sales, use, property, and excise taxes.

Statutes also define taxpayer obligations, set tax rates, establish filing requirements, and establish penalties for non-compliance.

('NRS') Nevada Revised Statutes are the laws of Nevada as passed by the Nevada State Legislature, signed by the Governor and codified by the Legislative Council Bureau.

  • ('NAC') Nevada Administrative Code is the clarification of the NRS as written and developed by the agency administering the statutes being clarified.
  • All NAC’s developed by the Department of Taxation must be reviewed by the Legislative Council Bureau for form and content and then must be submitted to the Nevada Tax Commission for public hearing and final approval.
  • Nevada Administrative Code has the force of law.
  • See NRS & NAC Tables for more information.

The Commerce tax is imposed on each business entity engaged in business in this State whose Nevada gross revenue in a fiscal year exceeds $4,000,000 at a rate that is based on the industry in which the business entity is primarily engaged.

 

Nevada Revised Statute (NRS) 363B.119 offers an opportunity for taxpayers to receive a credit against certain taxes for donations made to Scholarship Grant Organizations ("SGO") that are approved by the Nevada Department of Education(opens in a new tab).

  • Eligibility: Taxpayers who are subject to tax under NRS 363A.130 and 363B.110 are able to claim this credit.
  • Approved SGOs: The donation must be made to an SGO that has been approved by the Nevada Department of Education. Taxpayers should visit the Nevada Department of Education(opens in a new tab) to obtain a current list of approved organizations.
  • Donation Approval: Once a taxpayer makes a donation to an approved SGO, the donation request must be submitted for approval to the Nevada Department of Taxation.
  • Credit Issuance: If the donation is approved, the taxpayer receives a credit notice which can be applied against the taxes due as outlined in the statutes.
  • Address for Submission: All documentation related to the approved donation credit notices and tax returns must be sent specifically to the Carson City address designated by the Department of Taxation for proper processing and posting.

Current Status for Fiscal Year 2024

  • Total Allocation: For FY 2024, the total amount available for donation credits was set at $6,655,000.00, as per NRS 363A.139 and NRS 363B.119.
  • Status Update: As of July 1, 2023, the full statutory amount of $6,655,000.00 allocated for FY 2024 has been exhausted. Consequently, the Department of Taxation will not be accepting any more applications for donation credits for this fiscal year.
  • Future Participation: Taxpayers interested in participating in future fiscal years should monitor announcements from the Nevada Department of Education and the Department of Taxation for updates on available funding and application timelines.

 

Regulations

Regulations that are adopted by the Nevada Tax Commission are not effective until filed with the Secretary of State. Once filed, the regulations have the effect of law even if they are not included in the Nevada Administrative Code.

Regulations are added to the Nevada Administrative Code by the Legislative Counsel Bureau. The regulations posted on this page are effective but have not yet been added to the Nevada Administrative Code.

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