Taxes / State tax rules / Nevada
Selling on eBay, Poshmark or Etsy from Nevada: sales tax and 1099-K rules
On a marketplace sale to a Nevada buyer, the marketplace facilitator collects and remits Nevada sales tax once it passes $100,000 or 200 Nevada sales, and a seller with no Nevada presence who sells only through registered facilitators does not register or file a Nevada return. Nevada has no individual income tax and no state 1099-K rule on the Department of Taxation's pages, so only the federal 1099-K test applies.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Nevada in short
- General sales tax:
- Yes, 6.85% state rate
- Marketplace facilitator law:
- Yes: NRS 372.746 to 372.754 (AB 445, 2019), since Oct 1, 2019
- When a marketplace must collect:
- cumulative gross receipts from retail sales made or facilitated to Nevada customers over $100,000, or 200 or more separate retail sales transactions, in the calendar year or the year before (NRS 372.751(1))
- Form 1099-K:
- No state personal income tax
Who collects the tax on a marketplace sale
The marketplace facilitator collects, remits and reports Nevada sales tax for its marketplace sellers. It may hand that duty back only under a written agreement with a seller who holds a Nevada permit (NRS 372.751(2)).
If you sell only through marketplaces
A seller with no physical presence in Nevada that sells only through registered facilitators does not need to register or file a Nevada return, the Department says. A seller with a Nevada presence must register and file, reporting marketplace sales and claiming them as exempt, which can mean a zero-tax return.
Registration, resale certificates and what changes when you also sell direct have their own page: Nevada: seller's permit and resale certificate rules.
The law: NRS 372.746 to 372.754 (AB 445, 2019), effective .
"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."
"if all the Marketplace Facilitators used by the seller are registered to collect and remit Nevada Sales Tax, the seller does not need to register with the Department of Taxation."
"The marketplace facilitator makes or facilitates 200 or more separate retail sales transactions on his or her own behalf or for one or more marketplace sellers to customers in this State."
Sources: Marketplace Facilitator/Seller FAQs; NRS Chapter 372, Sales and Use Taxes (marketplace facilitators, NRS 372.746 to 372.754).
Nevada's sales tax
The Department of Taxation lists 6.85% as the minimum statewide rate, made of a 2.00% state sales tax, a 2.60% local school support tax and two city-county relief taxes of 0.50% and 1.75%. Counties add more on top.
Sources: Components of Sales and Use Tax Rates.
Form 1099-K: Nevada and the federal test
The Department of Taxation says Nevada does not impose a state income tax on individuals and does not take part in administering federal income tax, so there is no Nevada income tax return for a 1099-K to feed. The federal 1099-K test still applies.
"The State of Nevada does not impose a state income tax on individuals or participate in the administration of Federal Income Tax."
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Sources: Income Tax in Nevada.
Worked examples
Tax on a $40 sale shipped to Nevada
At the 6.85% minimum statewide rate, a $40.00 taxable item carries at least $2.74 of sales tax; county rates can raise it. The marketplace collects it. Shipping is left out of this figure.
Nevada seller versus out-of-state seller, both marketplace-only
A Reno seller and an Ohio seller each sell $12,000 to Nevada buyers in 2026, all through one registered marketplace. The Department's FAQ says the Reno seller, having a Nevada presence, registers and files returns reporting the $12,000 and claiming it as exempt, for $0 of tax. The Ohio seller, with no Nevada presence, does not register or file.
When collection starts after crossing the threshold
The Department's own example: a seller that passes the threshold on October 1, 2024 registers and collects starting November 1, 2024, the first day of the first month at least 30 days later. Sales before that date are not taxed retroactively.
Edge cases and details
- A seller whose only link to Nevada is inventory in a third-party fulfillment center does not need a Nevada permit if it sells only through a facilitator that collects Nevada tax, the Department says.
- If a facilitator falls below Nevada's threshold it does not register, and the Department says it must tell its sellers so a seller that meets the threshold on its own can register.
- Facilitators should give sellers a certificate, in a form the Department specifies, showing they collect Nevada tax on marketplace sales.
- A seller who paid sales tax on sales the facilitator had already remitted can amend the return online at My Nevada Tax, according to the FAQ.
- Under NRS 372.752, a facilitator is not held liable for tax missed because a non-affiliated seller gave it incorrect information, if it made a reasonable effort to get accurate information; the seller or buyer then owes it.
What to do
- Check whether you have any physical presence in Nevada, such as a home, office or stored inventory beyond a third-party fulfillment center; the filing rules differ.
- Keep the marketplace's Certificate of Collection or its written statement that it collects Nevada tax.
- If you also sell direct, add direct and marketplace sales together against the $100,000 or 200-transaction test, as the Department describes, and check with a tax professional about registering for the direct sales.
Common questions
Do I need a Nevada sales tax permit if I only sell on marketplaces?
Not if you have no physical presence in Nevada and every marketplace you use is registered to collect Nevada tax, the Department says. Sellers with a Nevada presence register and file, claiming the marketplace sales as exempt.
When did Nevada marketplace facilitators start collecting?
October 1, 2019, under the marketplace facilitator sections of NRS chapter 372 added in 2019.
Does Nevada have a 1099-K threshold?
Nevada does not tax individual income, and the Department of Taxation's pages set no 1099-K rule. Only the federal test applies.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- Nevada: seller's permit and resale certificate rules
- Nebraska: sales tax and 1099-K rules
- New Hampshire: sales tax and 1099-K rules
- 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 advice
This page summarizes Nevada's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
Sources
Official pages this page is built from, with the day each was read.
- Nevada Department of Taxation: Marketplace Facilitator/Seller FAQs; read . October 1, 2019 start, registration and filing for marketplace sellers, certificates, timing example.
- Nevada Legislature: NRS Chapter 372, Sales and Use Taxes (marketplace facilitators, NRS 372.746 to 372.754); read . Facilitator thresholds, written-agreement exception, liability relief.
- Nevada Department of Taxation: Components of Sales and Use Tax Rates; read . 6.85% minimum statewide rate and its parts.
- Nevada Department of Taxation: Income Tax in Nevada; read . No state income tax on individuals.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
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