The Nevada Sales Tax form is a critical document used by sellers of tangible personal property in the state. This form, officially known as the Combined Sales and Use Tax Return, ensures that businesses comply with state tax regulations by reporting their sales and use tax liabilities. If you are a seller, it is essential to fill out this form accurately and submit it on time to avoid penalties.
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NEVADA DEPARTMENT OF TAXATION
TID No:001-TX-
COMBINED SALES AND USE TAX RETURN
-
This return is for use by sellers of tangible personal property. If you are not a seller or no longer sell, you must notify the Department of Taxation.
MAIL ORIGINAL TO: STATE OF NEVADA - SALES/USE
PO BOX 52609
PHOENIX AZ 85072-2609
For Department Use Only
Return for period ending
Due on or before
Date paid
IF POSTMARKED AFTER DUE DATE, PENALTY AND INTEREST WILL APPLY. If your business name or address has changed, please contact the Call Center at (866) 962-3707 as soon as possible to update your account with the Department.
A RETURN MUST BE FILED EVEN IF NO SALES AND/OR USE TAX LIABILITY EXISTS
SALES TAX
USE TAX
ENTER AMOUNTS IN
CALCULATED
AMOUNT
COUNTY OF SALES/USE
TOTAL SALES
EXEMPT SALES
TAXABLE SALES TAX RATE
SUBJECT TO
TAX RATE
(OR COUNTY OF
TAX
DELIVERY)
TAX CALCULATION
COLUMN A
- COLUMN B
= COLUMN C
x COLUMN D
= COLUMN E
COLUMN F
x COLUMN G
= COLUMN H
FORMULA
01 CHURCHILL
02 CLARK
03 DOUGLAS
04 ELKO
05 ESMERALDA
06 EUREKA
07 HUMBOLDT
08 LANDER
09 LINCOLN
10 LYON
11 MINERAL
12 NYE
13 CARSON CITY
14 PERSHING
15 STOREY
16 WASHOE
17 WHITE PINE
TOTALS
18a.
18b.
18. TOTAL CALCULATED SALES (18a) AND USE (18b) TAX
SUM OF COLUMN E
SUM OF COLUMN H
19.
19. ENTER COLLECTION ALLOWANCE FOR TIMELY FILING (LINE 18a x 0.25% or 0.0025)
COLLECTION ALLOWANCE IS FOR SALES TAX ONLY
20. NET SALES TAX (LINE 18a - LINE 19)
20.
THERE IS NO COLLECTION ALLOWANCE FOR USE TAX
I HEREBY CERTIFY THAT THIS RETURN INCLUDING ANY ACCOMPANYING SCHEDULE AND
21. NET SALES AND USE TAX (LINE 20 + LINE 18b)
21.
STATEMENTS HAS BEEN EXAMINED BY ME AND TO THE BEST OF MY KNOWLEDGE AND BELIEF
22.
PENALTY (LINE 21x
)
IS A TRUE, CORRECT AND COMPLETE RETURN. RETURN MUST BE SIGNED.
23. INTEREST (See instructions for current rate and calculation)
23.
ENTER NAME OF PERSON
24. PLUS LIABILITIES ESTABLISHED BY THE DEPARTMENT
24.
SIGNING RETURN
25. LESS CREDIT(S) APPROVED BY THE DEPARTMENT
25.
26. TOTAL AMOUNT DUE AND PAYABLE
26.
SIGNATURE OF TAXPAYER OR AUTHORIZED AGENT
27. TOTAL AMOUNT REMITTED WITH RETURN
27.
TITLE
PHONE NUMBER (WITH AREA CODE)
FEDERAL TAX ID NUMBER (EIN OR SSN)
DATE
MAKE CHECKS PAYABLE TO:
To e-mail, save this form to your computer and e-mail the attachment to nevadaolt@tax.state.nv.us with the subject of 'Sales and Use Tax Return'. Your email, including attachments, cannot exceed10 MB.
Sales/Use Tax Return
TXR-01.01c
Revised 1/6/2016
COMBINED SALES AND USE TAX RETURN INSTRUCTIONS
This return is for use by sellers of tangible personal property registered with the Department
A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS
LINES 1 THROUGH 17
COLUMN A: TOTAL SALES - On the appropriate county line, enter the amount of all sales (excluding the sales tax collected) related to Nevada business including (a) cash sales; (b) conditional sales; (c) sales exempt from tax.
COLUMN B: EXEMPT SALES - Enter that portion of your sales not subject to tax, i.e., sales (a) for which you receive a resale certificate; (b) to Federal Government, State of Nevada, its agencies, cities or counties and school districts; (c) to religious or charitable organizations for which you have copies of exemption letters on file; (d) newspapers of general circulation published at least once a week; (e) animals, seeds, annual plants and fertilizer, the end product of which is food for human consumption; (f) motor vehicle or special fuels used in internal combustion or diesel engines; (g) wood, presto logs, pellets, petroleum, gas and any other matter used to produce domestic heat and sold for home or household use; (h) prescription medicines dispensed pursuant to a prescription by a licensed physician, dentist or chiropodist; (i) food products sold for home preparation and consumption; (j) out-of-state sales.
.
COLUMN C: TAXABLE SALES - Total Sales (Column A) - Exempt Sales (Column B) = Taxable Sales (Column C).
COLUMN E: CALCULATED TAX - Taxable Sales (Column C) × Tax Rate (Column D) = Calculated Tax (Column E).
COLUMN F: AMOUNT SUBJECT TO USE TAX - On the appropriate county line, enter (a) the purchase price of merchandise, equipment or other tangible personal property purchased without payment of Nevada tax (by use of your resale certificate, or any other reason) and that was stored, used or consumed by you rather than being resold. NOTE: If you have a contract exemption, give contract exemption number.
COLUMN H: CALCULATED TAX - Amount Subject to Use Tax (Column F) × Tax Rate (Column G) = Calculated Tax (Column H).
LINE 18A Enter the total of Column E.
LINE 18B Enter the total of Column H.
LINE 19 Take the Collection Allowance only if the return and taxes are postmarked on or before the due date as shown on the face of this return. If not postmarked by the due date, the Collection Allowance is not allowed. To calculate the Collection Allowance multiply Line 18a × 0.25% (or .0025). NOTE: Pursuant to NRS 372.370, the Collection Allowance is applicable to Sales Tax only.
LINE 20 Subtract Line 19 from Line 18a and enter the result.
LINE 21 Add Line 20 to Line 18b and enter the result.
LINE 22 If this return is not submitted/postmarked and taxes are not paid on or before the due date as shown on the face of this return, the amount of penalty due is based on the number of days the payment is late per NAC 360.395 (see table below). The maximum penalty amount is 10%.
Number of days late
Penalty Percentage
Multiply by:
1 - 10
2%
0.02
11 - 15
4%
0.04
16 - 20
6%
0.06
21- 30
8%
0.08
31 +
10%
0.10
Determine the number of days late the payment is, and multiply the net tax owed (Line 21) by the appropriate rate based on the table to the left. The result is the amount of penalty that should be entered. For example, if the taxes were due January 31, but not paid until February 15. The number of days late is 15 so the penalty is 4%. The penalty and interest amounts are automatically calculated for you if this form is completed on your computer.
LINE 23 To calculate interest, multiply Line 21 x 0.75% (or .0075) for each month payment is late.
LINE 24 Enter any amount due for prior reporting periods for which you have received a Department of Taxation billing notice.
LINE 25 Enter amount due to you for overpayment made in prior reporting periods for which you have received a Department of Taxation credit notice. Do not take the credit if you have applied for a refund. NOTE: Only credits established by the Department may be used.
LINE 26 Add Lines 21, 22, 23, 24 and then subtract Line 25 and enter the result.
LINE 27 Enter the total amount paid with this return.
Complete and detailed records of all sales, as well as income from all sources and expenditures for all purposes, must be kept so your return can be verified by a Department auditor.
YOU MUST COMPLETE THE SIGNATURE PORTION BY TYPING IN THE NAME OF THE PERSON SIGNING THE RETURN AND MAIL TO: Nevada Department of Taxation, PO Box 52609, Phoenix, AZ 85072-2609 or drop off at your
local office.
DO NOT SUBMIT A PHOTOCOPY OF A PRIOR PERIOD FORM, YOUR FILING WILL POST INCORRECTLY.
If you have questions concerning this return, please call our Department's Call Center at (866) 962-3707. ** For up-to-date information on tax issues, be sure to check our website -- ** http://tax.nv.gov/ -- every January, April, July and October for Tax Notes articles.
SALES/USE TAX RETURN INSTRUCTIONS
Revised 01/04/2016
Filling out the Nevada Sales Tax form is a crucial step for sellers of tangible personal property. To ensure accuracy and compliance, follow these steps carefully. After completing the form, you will need to submit it to the Nevada Department of Taxation by the due date to avoid penalties and interest.
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What is the purpose of the Nevada Sales Tax form?
The Nevada Sales Tax form, officially known as the Combined Sales and Use Tax Return, is designed for sellers of tangible personal property. It is essential for reporting sales and use tax liabilities to the Nevada Department of Taxation. Even if a business has no tax liability, it must still file a return to maintain compliance.
How do I fill out the sales and use tax return?
To complete the return, start by entering your total sales in Column A, which should include all sales related to your Nevada business. Next, identify exempt sales in Column B. Subtract the exempt sales from the total sales to find your taxable sales, which will go in Column C. Then, apply the appropriate tax rate to calculate the tax due, which you will enter in Column E. Repeat this process for use tax in Columns F and H. Finally, sum the totals and complete the required calculations to determine the net sales and use tax due.
What happens if I miss the due date for filing?
If the return is postmarked after the due date, penalties and interest will apply. The penalty is calculated based on how many days late the payment is, with a maximum penalty of 10%. Interest is also charged for each month the payment is overdue. It is crucial to submit the return on time to avoid these additional costs.
Can I claim a collection allowance on my sales tax return?
A collection allowance is available only for timely filed sales tax returns. If your return is postmarked on or before the due date, you can claim a collection allowance of 0.25% of your total sales tax. However, no collection allowance is permitted for use tax. Ensure you calculate this correctly to reduce your total tax liability.
What should I do if my business information changes?
If your business name or address changes, it is important to notify the Nevada Department of Taxation immediately. You can contact their Call Center at (866) 962-3707 to update your account information. Keeping your records current helps prevent issues with your tax filings.
How do I submit the completed Nevada Sales Tax form?
You can submit the completed form by mailing it to the Nevada Department of Taxation at PO Box 52609, Phoenix, AZ 85072-2609. Alternatively, you may drop it off at your local office. Ensure you do not send a photocopy of a prior period form, as this may lead to incorrect filing. If you prefer, you can also email the form as an attachment to nevadaolt@tax.state.nv.us, ensuring the email does not exceed 10 MB.
Incorrectly Reporting Sales Amounts: Many individuals fail to accurately report total sales, exempt sales, and taxable sales. This can lead to discrepancies in the amounts calculated for tax liability.
Missing Deadlines: Some filers neglect to postmark their returns by the due date. Late submissions incur penalties and interest, which can significantly increase the total amount owed.
Not Claiming the Collection Allowance: The collection allowance is available only if the return is submitted on time. Some people miss this opportunity, resulting in higher taxes owed than necessary.
Failure to Sign the Return: A common oversight is neglecting to sign the return. An unsigned return is considered invalid and may result in delays or penalties.
When completing the Nevada Sales Tax form, there are several other documents that may be necessary to ensure compliance and accuracy. These documents can help clarify your tax obligations and support your filings. Here’s a brief overview of six commonly used forms and documents that accompany the Nevada Sales Tax form:
Utilizing these documents effectively can streamline the tax filing process and reduce the risk of errors. It is essential to stay organized and ensure that all necessary forms are completed accurately and submitted on time to avoid penalties. Always consult with a tax professional if there are any uncertainties regarding your obligations.
The Nevada Sales Tax form shares similarities with several other documents related to tax reporting and compliance. Below are nine such documents, each accompanied by a brief explanation of how they are similar to the Nevada Sales Tax form.