State of Nevada - Tax Forms

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State of Nevada - Tax Forms

tax.state.nv.us

Department of Taxation
1550 College Parkway
Suite 115
Carson City NV 89706
Phone: +17756842000
Fax: +17756842020

Welcome to the Department's Forms Page. We've centralized all of our customer forms here for your convenience.

All forms are available for download as Microsoft Word or Excel files for the pc, as well as Adobe Acrobat(.pdf). Also available are viewers for Excel and Word.

If you're using a pc, just right click on the appropriate icon, then choose "Save Target As..." from the pop up menu to download the file.

You can use this link to get the latest version of Adobe Acrobat reader. We are updating our forms using Adobe Reader 7.0, and some will not display correctly with earlier versions.


Forms are grouped below by the type of tax

- General Purpose Forms
- Sales & Use Tax Forms
* Sales & Use Tax Return
* Consumer Use Tax Return
* Application for Sales/Use Tax Exemption

- Modified Business Tax Forms
* Modified Business Tax Return-General Businesses
* Modified Business Tax Return-Financial Institutions

- Live Entertainment Tax
* Live Entertainment Tax-Non Gaming Establishments with 200 to 7499 Seats
* Live Entertainment Tax-Non Gaming Establishments with 300 to 7499 Seats
* Live Entertainment Tax-Non Gaming Establishments with 7500 or More Seats

- Excise Tax Forms
* Bank Excise Tax
* Cigarette & Other Tobacco Products (OTP) Tax
* Estate Tax
* Insurance Premium Tax
* Liquor Tax
* Motor Fuel Tax
* Short Term Lease
* Tire Tax

- Assessment Standards Forms

Nevada Legislature Tax Changes

TAXPAYER INFORMATION PACKET

The Taxpayer Information Packet is provided for your Use and convenience. The Department wishes to make your tax collection and payment as easy as possible. The Packet includes current Nevada Tax information and how it may affect your business. Information on Sales/Use Tax, State Business License, Modified Business Tax and Use Tax as well as sample copies of forms for paying taxes, instructions, (forms with instructions can be found at ‘Common Forms’ tab to the left), tax rates by county, Taxpayer Bill of Rights, and a Resale Certificate are provided.

MODIFIED BUSINESS TAX (GENERAL BUSINESSES)

Effective 10/01/03, every employer who is subject to Nevada Unemployment Compensation Law (NRS 612) shall be subject to pay the excise tax on wages as approved by the 20th Special Session of the Nevada Legislature, in SB8 (NRS 363B). The tax is on total gross wages less a qualified deduction for employee health insurance benefits paid by the employer. Total gross wages are the total amount of all gross wages and reported tips paid for a calendar quarter (same amount as reported on Line 3 of ESD Form NUCS 4072.) From 10/1/03 to 6/30/04 the tax rate for General Employers was 0.7%; from 7/1/04 to 6/30/05 was 0.65%. Effective 7/1/05, the rate for General Employers has been reduced to 0.63%. Also effective 7/1/05, an exception was added for non business employers with household employees.

Who is Affected: All current General Business Employers.

MODIFIED BUSINESS TAX (FINANCIAL INSTITUTION)

Effective 10/01/03, every financial institution employer who is subject to Nevada Unemployment Compensation Law (NRS 612) shall be subject to pay the excise tax on wages as approved by the 20th Special Session of the Nevada Legislature, in SB8 (NRS 363A). The tax is on total gross wages less a qualified deduction for employee health insurance benefits paid by the employer. Total gross wages are the total amount of all gross wages and reported tips paid for a calendar quarter (same amount as reported on Line 3 of ESD Form NUCS 4072.) For Financial institutions the rate is 2%. Financial institutions include all banks, lending institutions, credit card companies, investment companies and exclude federal credit unions.

Who is Affected: All current Financial Institution Employers.

LIVE ENTERTAINMENT TAX

Effective 1/1/04, a live entertainment tax has been approved by the 20th Special Session of the Nevada Legislature (NRS 368A). This tax is being administered by two State agencies, the Gaming Control Board for live entertainment events taking place within licensed gaming establishments; and the Department of Taxation for live entertainment events taking place outside of licensed gaming establishments. The live entertainment tax rate is two tiered. A 5% tax rate on events at facilities with 7500 or more seating capacity for admission charges only, and 10% tax rate for events at facilities with minimum seating capacity of 300 up to 7500 on admission charges, food, beverage and merchandise sold. Effective 7/1/05, the minimum occupancy drops from 300 to 200.

Who is Affected: All Taxpayers.