Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Nevada

Physical Nexus in Nevada

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state, including Amazon FBA
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • You take orders or make sales at Nevada conventions, events or trade shows

If you make sales at one or two events during a 12-month period, you’re required to declare your intent to sell taxable goods to the event promoter, who will provide you with a one-time sales tax return. Vendors are required to submit a completed return and all applicable sales tax to the promoter, who will then remit to the state.

If you attend more than two events during a 12-month period, you’re required to register for a sales and use tax permit directly with the state of Nevada.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Nevada

A business is considered to have economic nexus in Nevada if it made $100,000 or more in sales OR 200 transactions in the preceding or current calendar year.

What’s included?

  • Sales of tangible personal property delivered into the state (except sales for resale)
  • Exempt sales (except sales for resale)

What’s Not Included

  • Taxable services
  • Exempt services