WHY A SALES TAX PERMIT?

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers. The tax rate may be different depending on the county in which the sale is made. The seller must register with the Department and post a permit at each business location. The seller agrees to act as an agent for the State for the collection and remittance of Sales and Use Taxes to the Department as prescribed by law.

Permit search is especially useful for persons, including distributors or wholesalers who need to verify if their customer holds a valid re-sale permit with the Department and is entitled to do business in this state.

WHY IS SALES TAX EVASION HARMFUL?

Sales Tax supports a broad range of state services, from education, public safety, commerce and industry, human services programs, to parks and prisons.

In addition, Sales Tax is a major source of revenue for many cities and counties, which depend on the revenues for police and fire service, schools, roads, health care, and more.

Sellers who do not report and remit taxes are stealing State revenue directly from you and robbing our citizens by reducing funding available for essential services. Not reporting and remitting tax revenues also places honest Nevada businesses at a competitive disadvantage.

SEARCH ON THE FOLLOWING CRITERIA:

  • Entity name, corporate name, or the name of an individual if the business is a sole proprietor.
  • DBA name, location name, or trade name that the taxpayer uses. This name is usually registered with the county in which the business is located and usually differs from the corporate or entity name.
  • Address of the physical location from which business is conducted. This search may return multiple hits for all the suites at that address.
  • The Tax IDentification number (TID) is the permit number issued by the Department. Searching the TID will list the specific taxpayer being researched with its affiliated locations.

REPORT TAX EVASION AND NON-COMPLIANCE:

  • Un-reported sales.
  • Alterations of cash receipt journals.
  • Failure to collect or remit Sales Tax.
  • Failure to remit Nevada Use Tax, Modified Business Tax, Tire Fees, Live Entertainment Tax, Liquor, or Tobacco Taxes.
  • Operating without a Sales Tax Permit.
  • Vehicle, RV, aircraft, or vessel tax evasion.
  • Contraband sales of cigarettes, other tobacco products, and alcohol.
  • Unregistered vendors at special events.
  • Employees in Clark or Washoe Counties without an Alcohol Awareness Card.

SUBMIT A TAX EVASION TIP FORM TO THE DEPARTMENT

E-mail the Tax Tip Form with any supporting documentation to investigations@tax.state.nv.us.

Or, you may mail to:

State of Nevada Department of Taxation
700 E. Warm Springs Rd.
Suite 200
Las Vegas, NV 89119