Nevada Consumer Use and Sales Tax Returns

If you’re doing business in Nevada, you have to register with the Nevada Department of Taxation for either a sales tax permit or a use tax permit.  If you’re selling tangible goods, you’ll need a sales tax permit. If you aren’t, like many service providers, you’ll need a consumer use tax permit.

With a sales tax permit, you’ll need to charge your customers sales tax on the tangible goods you sell them, then remit those taxes to the state, filing state returns.

Many people are confused by the consumer use tax return.  Anytime you purchase something for consumption or use in your business that you don’t pay sales tax on, like buying a printer or office supplies online, the state wants you to calculate the sales tax you would have paid in Nevada, and remit that amount to the state.

Even if you have a period where you haven’t purchased anything, you still have to file a return.  If you don’t, you’ll get default notices.

To make things a little more cumbersome, on July 1, 2014, the Nevada Department of Taxation discontinued mailing tax return forms.  You can file online at nevadatax.nv.gov or tax.nv.gov.

According to their Twitter account (@NVDeptTax), you can also reactivate paper mailings for SUT, BUS, or MBT by calling 1-866-962-3707 to activate the mailing.

They also have some instructional videos on how to enroll and file your tax returns.