The Commerce Tax Return Form remains the same. The Commerce Tax Return Instructions have been updated for 2017. Please use this form if the NAICS code category for the current tax year is different form the NAICS code category selected on the initial Commerce Tax Return. New NAICS Code Category Change Form is now available.

The free-form extension request letters submitted prior to the publication of this form are valid and do not have to be resubmitted. New 30-Day Extension of Time to File and Pay Commerce Tax Form is now available for those who need to request an extension through September 13, 2017.

Taxpayers with $4,000,000 or less in Nevada gross revenue may file returns for missing periods without submitting the Voluntary Disclosure form.Ĭommerce Tax 30-Day Extension and NAICS Code Category Change Forms A disclosure is considered to be voluntary only if it is made before an action against a non-compliant taxpayer is taken by the Department. Please check back for announcements.Ĭommerce Tax Regulations are now CodifiedĪdopted regulation R123-15 for Commerce Tax has been codified to Nevada Administrative Code as NAC 363C.Īs a reminder to businesses with gross revenue over $4,000,000 from engaging in business in Nevada who failed to report their Commerce Tax for the previous tax years: an Application for Voluntary Disclosure may be filed with the Department. Pursuant to Senate Bill 497, businesses whose Nevada gross revenue for the 2018-2019 taxable year is $4,000,000 or less, are no longer required to file a commerce tax return.īusinesses whose Nevada gross revenue for the 2018-2019 taxable year is over $4,000,000 are still required to file a commerce tax return by August 14, 2019.Ĭommerce Tax regulations, forms, instructions, FAQs and training videos will be revised shortly. The 80th (2019) Nevada Legislative session has changed the filing requirement for Commerce Tax. Commerce Tax FAQs, Commerce Tax return and instruction have been revised for the 2018-2019 year.Ĭhange to Commerce Tax Filing Requirement Effective Immediately

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