Nevada Tax Nexus

Businesses with nexus in Nevada are required to register with the Nevada Department of Taxation and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in Nevada when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus in the ways described below.

Nevada nexus for out-of-state sellers

Affiliate nexus

If you have ties to businesses in Nevada, including affiliates, you may have nexus under AB 380. An out-of-state retailer has nexus in Nevada if all the following conditions are met:

  • The retailer is part of a controlled group of business entities that has a component member with a physical presence in Nevada

  • Such a component member engages in certain activities relating to the ability of the retailer to make retail sales to Nevada residents

  • The component member conducts any other activities in this State that are significantly associated with the retailer’s ability to establish and maintain a market in Nevada for the retailer’s products or service

Click-through nexus

Nexus may also be established through referrals, including online referrals, by in-state entities. An out-of-state retailer has nexus in Nevada if both of the following conditions are true:

  • The retailer enters into an agreement with a resident of Nevada under which the resident receives consideration for referring potential customers to the retailer (“whether by a link on an internet website or otherwise”)

  • The cumulative gross receipts from sales by the retailer to customers in Nevada through any such referrals exceeds $10,000 during the preceding four quarterly periods

    See AB 380, and LCB File R137-15.