Taxes / Seller's permits by state / Nevada
Do I need a seller's permit to sell on eBay or Poshmark in Nevada?
Yes if you're based in Nevada: the Department of Taxation says a marketplace seller with a presence in Nevada must register and file returns even when every sale goes through a marketplace that collects the tax (reporting those sales as exempt, for a zero-tax return); a seller with no physical presence there that sells only through registered marketplace facilitators does not register. Direct sales to Nevada buyers (your own site, Facebook, a flea market) need a seller's permit if you are based in Nevada, and count toward the $100,000 or 200-transaction threshold if you are not; the permit fee is $15 for each location.
Nevada calls it a seller's permit (sales tax permit), issued by the Nevada Department of Taxation.
General information, not tax or legal advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Nevada in short
- Sell only on marketplaces that collect the tax:
- Yes: the state says to register
- Also sell direct (own site, Facebook, flea market):
- Yes: the state says to register; $15 fee
- Resale certificate:
- Nevada Resale Certificate (TAX-F005)
- Garage and occasional sales:
- Exempt
- Where to register:
- My Nevada Tax (or the Nevada Business Registration form by mail)
If you sell only on eBay, Poshmark and other marketplaces
The Department says marketplace sellers with a presence in Nevada are required to register, report total sales on their Nevada return and claim the facilitator's sales as exempt, which gives a zero-tax return when all sales are facilitated. A seller with no physical presence in Nevada that sells only through facilitators registered to collect Nevada tax does not need to register or file, even above the threshold.
The rule: NRS 372.748 and 372.752.
"If all sales are made through a Marketplace Facilitator, the business must still report its total sales and then claim those sales as exempt, resulting in a zero-tax return."
Nevada's sales tax, local school support tax and city/county relief tax are imposed on retailers for the privilege of selling tangible personal property at retail. Since October 1, 2019, marketplace facilitators collect and remit Nevada sales tax on the sales they facilitate for marketplace sellers.
Sources: Marketplace Facilitator/Seller FAQs; Sales & Use Tax Information 4 (V2023.1).
If you also sell direct: your own site, Facebook, flea markets, consignment
In-state sellers with a physical presence (stores, offices, warehouses, employees or inventory in Nevada) must register and handle sales tax on all sales, no matter how much they sell. A seller outside Nevada counts direct and marketplace sales together, and once over $100,000 or more than 200 Nevada transactions in the current or prior year it must register and collect on its direct sales.
- Fee:
- $15 for each permit (one per location), set by NRS 360.5972. Reinstating a suspended or revoked permit is also $15.
- Renewal:
- The seller's permit does not expire; it stays in place until the sales tax account is closed with the Department.
"These businesses must register and handle sales tax on all their sales, no matter how much they sell."
Sources: Marketplace Facilitator/Seller FAQs; Register a Business FAQs; NRS Chapter 360, General Provisions; Sales & Use Tax Information 4 (V2023.1).
Resale certificate: buying inventory without paying sales tax
- The form:
- Nevada Resale Certificate (TAX-F005)
- Do you need your own permit to give one?
- Yes: the state ties the certificate to the buyer's own permit or account number
The buyer certifies on TAX-F005 that it holds a valid seller's permit (giving its location ID number) and will resell the property described, and gives it to the supplier. The Department says a business must be registered for a seller's permit before a resale certificate can be issued, and the certificate does not expire while the account is open.
Thrift stores, estate sales and yard sales
The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.
Misusing a certificate
Under NRS 372.175, anyone who gives a resale certificate for property they know is not to be resold, to evade paying the tax to the seller, is guilty of a misdemeanor; a buyer who uses resale property for another purpose owes use tax on it.
"When getting a Resale Certificate, a business must be registered with the Department for a Seller's Permit to be issued."
Sources: Nevada Resale Certificate, TAX-F005 (V2026.1); Register a Business FAQs; NRS Chapter 372, Sales and Use Taxes.
Garage sales, yard sales and other occasional sales
Exempt. Gross receipts from occasional sales are exempt. An occasional sale is a sale of property not held or used in an activity that requires a seller's permit, as long as it is not one of a series of sales sufficient in number, scope and character to be an activity that requires a permit.
The rule: NRS 372.035 and 372.320.
"A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller's permit"
Sources: NRS Chapter 372, Sales and Use Taxes.
Worked examples
A Nevada seller who only uses marketplaces
You live in Las Vegas and sold $2,000 in a quarter, all through marketplaces registered to collect Nevada tax. The Department says you still register ($15) and file: report $2,000 of total sales and claim the $2,000 as exempt facilitated sales, for $0 of tax due. Returns are filed for each period even with no taxable sales.
An out-of-state seller who adds a website
A seller outside Nevada with no presence there sells only through registered marketplaces: no Nevada registration, even if those sales pass $100,000. If it also sells direct to Nevada buyers and its combined Nevada sales meet the threshold, it registers and collects on the direct sales; the FAQ's example is a seller over the threshold on October 1, 2024 collecting from November 1, 2024.
Two places of business
Permits are issued per location at $15 each, so a seller with two places of business in Nevada pays $30 for two permits and displays each one at its location.
Edge cases and details
- The Department's FAQ names Amazon and eBay as examples of online marketplaces that are marketplace facilitators, and says a facilitator should give its sellers a certificate confirming it handles Nevada sales tax on their facilitated sales.
- If a marketplace facilitator falls below Nevada's threshold, it must tell its sellers, and a seller that individually meets the threshold then registers and collects on those sales itself.
- A seller whose only connection to Nevada is inventory in a third party's fulfillment center, and who sells only through a facilitator that collects Nevada tax, does not need a permit.
- The Department asks for a federal employer identification number and a business license before you register for a tax permit, and online applicants receive the permit ID within 24 hours.
What to do
- Based in Nevada: register in My Nevada Tax even if you sell only on marketplaces; the Department says each return then reports total sales and claims the facilitated sales as exempt.
- Outside Nevada: add up direct and marketplace sales into Nevada for the current and prior year; if all sales go through registered facilitators, keep their certificates.
- Buying inventory for resale: give suppliers a completed TAX-F005 with your location ID number.
- Check with a tax professional if you are unsure whether your yard or online selling has become a series of sales that needs a permit.
Common questions
How much is a Nevada seller's permit?
$15 for each location, under NRS 360.5972; the permit does not expire while the account is open.
Do I have to file Nevada sales tax returns if I only sell on marketplaces?
If you have a presence in Nevada, yes, according to the Department: you report total sales and claim the facilitated sales as exempt. A seller with no physical presence that sells only through registered facilitators does not file.
Does a Nevada resale certificate expire?
No. The Department says it is valid until the retailer closes its business and sales tax account, and suggests sellers verify certificates they receive on a regular basis.
Related
- Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table
- Nevada: marketplace sales tax and 1099-K rules
- Nebraska: do you need a seller's permit?
- New Hampshire: do you need a seller's permit?
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax or legal advice
This page summarizes Nevada's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Nevada Department of Taxation directly.
Sources
Official pages this page is built from, with the day each was read.
- Nevada Department of Taxation: Marketplace Facilitator/Seller FAQs; read . In-state sellers register and file zero returns; out-of-state marketplace-only sellers don't; thresholds; facilitator certificate.
- Nevada Department of Taxation: Register a Business FAQs; read . My Nevada Tax registration, $15 permit fee per location, permit and resale certificate don't expire.
- Nevada Department of Taxation: Sales & Use Tax Information 4 (V2023.1); read . Nature of the taxes; permit per location with $15 fee; returns each period.
- Nevada Department of Taxation: Nevada Resale Certificate, TAX-F005 (V2026.1); read . Resale certificate text and seller's permit location ID.
- Nevada Legislature: NRS Chapter 372, Sales and Use Taxes; read . Occasional sale definition and exemption; resale certificate rules and misuse penalty.
- Nevada Legislature: NRS Chapter 360, General Provisions; read . NRS 360.5971 permit required; 360.5972 $15 fee; 360.5974 reinstatement fee.
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