Guides a Nevada seller through nexus analysis, exemption classification, and filing the combined sales and use tax return (Form TXR-01.01) with the Nevada Department of Taxation, covering the 6.85% state rate plus applicable county and local option taxes.
Determine whether the seller has sales tax nexus in Nevada — physical presence (office, warehouse, employees, inventory) or economic nexus ($100,000 in Nevada sales OR 200 transactions in the current or prior calendar year under NRS 372.135). Verify the seller is registered on the Nevada Tax Center (tax.nv.gov) and confirm the assigned filing frequency (monthly, quarterly, or annual) assigned by the Department of Taxation.
Review all Nevada sales for the filing period and classify each product or service line as taxable tangible personal property (TPP), taxable canned/downloaded software, or a non-taxable category. Nevada is a Streamlined Sales Tax (SST) full member using destination-based sourcing — apply the combined rate for the Nevada county where the buyer receives the goods. Key exemptions to identify: grocery food (exempt), prescription drugs (exempt), manufacturing equipment (exempt), resale purchases (exempt with Form STD-04 resale certificate), professional services (not taxable), and SaaS (not taxable in Nevada).
Determine the correct combined sales tax rate for each transaction using destination-based sourcing. Nevada's state rate is 6.85% (4.6% state + 2.25% Local School Support / Basic City-County Relief). Counties add local option taxes: Clark County (Las Vegas) is currently 8.375% combined; Washoe County (Reno) is 8.265% combined. Aggregate gross taxable sales and compute tax by county. Also identify any use tax liability — Nevada use tax applies to taxable goods purchased without paying Nevada sales tax (e.g., out-of-state purchases consumed in Nevada).
Complete and file Form TXR-01.01 (Combined Sales and Use Tax Return) via the Nevada Tax Center portal (tax.nv.gov). The return reports gross sales, exempt sales by category, taxable sales, and tax collected. Monthly filers are due the last day of the month following the reporting month; quarterly filers are due the last day of the month following the quarter. Remit payment electronically. Retain records and supporting schedules for at least four years per NRS 372.770.
Run this workflow in your AI agent
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