Key takeaways
- Nevada sales and use tax is due on the 20th of the month after the filing period, effective February 20, 2026.
- Filing frequency depends on taxable sales: more than $10,000 a month means monthly filing.
- An out-of-state seller must register once it passes $100,000 in sales or 200 separate transactions into Nevada.
- Marketplace sales count toward that threshold, even when the facilitator collects the tax.
Which due date applies to the return
AB 594 requires sales and use tax payments to be submitted by the 20th of the month following the reporting period. The Department of Taxation says the change began with the January 2026 filing period, with an effective date of February 20, 2026. Before that, many filers had until the last day of the month, so a calendar built from an old client file will show the wrong date for every period from January 2026 forward.
The same rule covers quarterly filers, because the release applies it to each taxable period. The October 2026 monthly period is due November 20, 2026. The quarter ending December 31, 2026 is due January 20, 2027.
If the 20th falls on a weekend or recognized holiday, payment is due the next business day. Put the reminder on the 20th itself, so a holiday never becomes the working deadline for a client who is already late.
Set the filing frequency from taxable sales
The Department assigns the frequency from taxable sales, not from the entity type or the tax year. Monthly filing is mandatory when taxable sales are more than $10,000 per month. Quarterly filing applies when taxable sales are less than $10,000 per month. Annual filing applies when taxable sales were less than $1,500 in the previous year.
Exempt sales do not count toward the monthly test. A Reno gift shop with more than $10,000 of taxable sales in October 2026 is over the line and files monthly. A shop with under $10,000 of taxable sales in each of October, November and December is below it and files quarterly, so the three months go on one return due January 20, 2027.
Review the frequency after the calendar year closes, when the year's sales are final. If the client moved from quarterly to monthly, tell them in writing which period is the first monthly return, so the first new due date does not catch them out.
Build the combined rate
The statewide base rate is 6.85%. Local jurisdictions add tax, which the Department describes as something that can make the total rate ‘vary significantly from one area to another.’ The combined rate therefore depends on where the sale is taxed, not on where the client's office is.
The Department's rate page gives Clark County's rate as 8.375%, effective January 1, 2020. To get the tax, multiply taxable sales in Clark County by 0.08375, so each dollar of taxable sales carries 8.375 cents of tax.
Third-party rate tables disagree with each other on some Nevada cities and counties. Check the rate for each jurisdiction against the Department's published rates before the first return, and keep a dated screenshot or PDF of the rate table in the client file.
Out-of-state sellers: the threshold that creates registration
A remote seller must register and collect once its total sales exceed $100,000 or once it has more than 200 separate transactions in Nevada. The test looks at sales in the previous or current calendar year, and it counts both direct sales and marketplace sales.
The seller must register by the first day of the month, at least 30 days after it exceeds the threshold. Collection starts on that registration date, and no tax is owed on the earlier sales. The Department's examples: a seller that passed the threshold on October 1, 2024 registered and began collecting on November 1, 2024, and a seller that passed it on June 10 had to start collecting by August 1.
The decision rule is to track the running count, not only the year-end total. A client selling into Nevada should have one line in the books for dollars and one for transactions, updated each month. The date the line is crossed sets the registration date: take the first day of the month that falls at least 30 days later. A client that crosses the line on June 10 registers for August 1, not July 1, because July 1 is only 21 days later.
Out-of-state sales below the threshold
A seller below both limits has no duty to register or collect Nevada tax on its Nevada sales. If the client has under $100,000 in Nevada sales and 200 or fewer transactions, do not register the client and do not charge Nevada tax on those sales. Note the file as below threshold, with the totals and the date of the check.
The transaction count is the trap. A client with sales just under $100,000 across 200 transactions is below the line, but one more sale makes 201 and triggers the test regardless of the dollars. Count transactions as separate sales, not as invoices, and keep the count by calendar year.
Because the test looks back at the previous calendar year too, check last year's totals before telling a client it is below the line this year. A client that was over the threshold last year has a registration question that the current-year total alone will not answer.
Marketplace sales and the facilitator certificate
A marketplace facilitator must collect, remit and report Nevada sales tax on behalf of its marketplace sellers. A facilitator that is below the threshold does not have to register for collecting Nevada tax, but it must notify its sellers so that any seller over the threshold on its own can register.
The facilitator must give each seller a certificate, in the form the Department specifies, confirming that the facilitator handles Nevada sales tax for that seller's sales. Ask the client for that certificate and keep it in the file. Without it, the client cannot show why marketplace sales were left off its own return.
The common error is treating marketplace sales as outside the threshold. Example: a seller whose direct Nevada sales are just under $100,000 and whose facilitator sales add more on top has crossed the line in total. It must register even though the facilitator collects the tax on the marketplace part.
Late filing and the penalty scale
The Department says returns filed and paid within 30 days of the due date are subject to a graduated penalty scale under NAC 360.395. The Department's page does not list the scale, so get the figures from the regulation before quoting a penalty to a client.
A return more than 30 days late is outside the description on the Department's page. Treat it as a separate calculation, and tell the client the penalty and interest are both possible rather than quoting one number as the total.
A likely late-filing cause after February 2026 is the old due date. A bookkeeper who schedules the payment for the last day of the month pays after the 20th and is late. Move the payment date in every client's calendar and in the portal reminder settings.
Filing and paying in My Nevada Tax
The Department directs sales and use tax payments to My Nevada Tax. Before the first return under the new schedule, log in for the client and confirm three things: the filing frequency on the account, the due date shown for the next period, and the rate jurisdictions the account uses.
Set the payment date at least one business day before the 20th, so a rejected or incomplete payment has time to be fixed before the due date. Save the confirmation for each period in the client file next to the sales report it came from.
This guide covers the sales and use tax return only. Nevada's Commerce Tax applies to businesses with more than $4 million in Nevada gross revenue per fiscal year, and it is a separate tax with its own filing. Do not treat a sales tax filing as the Commerce Tax filing.