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
