Nevada resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Nevada: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Nevada quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.85%[7]
- Resale certificate
- Nevada Resale Certificate (TAX-F005)[7]
- Certificate expiry (as listed)
- No expiry listed in the source[7]
- Online application offered
- Yes[2]
- Where to apply
- State application page[2]
- Certificate form
- State certificate form[13]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Nevada Sales/Use Tax Permit (seller's permit).[23] The state says it offers an online application.[2] State application page.[2]
The resale certificate the state lists is Nevada Resale Certificate (TAX-F005). The source cited lists no expiry.[7] The state's certificate form asks for a permit or registration number.[3] State certificate form.[13]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[5]
- The state says it accepts the Multistate Tax Commission uniform certificate.[6]
Out-of-state buyers
Nevada says out-of-state resale certificates are acceptable if they include a general description of the kind of property and the buyer's and seller's names.[1]
Other points the sources mention
- Nevada says a resale certificate does not expire and stays in effect until the retailer closes its Business and Sales Tax account. The department suggests checking customer certificates against its permit search on a regular basis.[1]
- The state steps are an EIN, then a business license, then the Sales/Use Tax Permit, which needs the business license first.[2]
- Nevada says a resale certificate delivered electronically does not have to be signed. The Nevada form certifies that the property will be resold in the form of tangible personal property.[13]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Nevada. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[8]
- Who files, per the state
- Not confirmed on this page[8]
- Refund form named by the state
- Amended return (My Nevada Tax or by mail)[8]
- How the state says to submit
- Overpayments are corrected with an amended return in My Nevada Tax or by mail[8]
- Time limit the state describes
- Generally 3 years[8]
The Department says an overpayment is refunded only if the amended return is postmarked within 3 years after the last day of the month following the period in which the overpayment was made. It describes a written explanation and supporting documents such as credit memos or exemption certificates accompanying the return, and says an overpayment is applied to amounts due unless a refund is requested on the amended return.[8]
Illustration: the Nevada state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.85% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a seller's permit to sell on eBay in Nevada?
Nevada says every retailer selling tangible personal property that will be stored, used or consumed in Nevada needs a Sales/Use Tax Permit. Sellers with a physical presence (a store, office, warehouse, employees or inventory) register and handle sales tax on all their sales. Its marketplace FAQ lists eBay among marketplace examples, and says a marketplace seller without a physical presence in Nevada does not need its own permit if every facilitator it uses is registered to collect and remit Nevada sales tax.[24]
How do I get a resale certificate in Nevada?
Nevada's steps are a seller's permit, then Form TAX-F005 completed with the permit's Location ID number and given to the supplier. The permit application is made online in My Nevada Tax or by mail, after getting a business license.[23]
Does a Nevada resale certificate expire?
The Department of Taxation says a Nevada resale certificate does not expire and stays in effect until the retailer closes its Business and Sales Tax account. A note on the MTC certificate says a resale certificate is typically effective until revoked, but periodic renewal is recommended.[16]
Does Nevada accept resale certificates from other states?
Nevada says out-of-state resale certificates are acceptable if they contain a general description of the kind of property and the buyer's and seller's names. Nevada is also a Streamlined member, whose exemption certificate is accepted by all 24 member states, and it is listed on the MTC certificate.[156]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Nevada Department of Taxation: Sales Tax FAQs, tax.nv.gov/faqs/sales-tax-faqs/
- Nevada Department of Taxation: Start / Run a Business, tax.nv.gov/manage-a-business/start-run-a-business/
- Nevada Department of Taxation: Resale Certificate TAX-F005, tax.nv.gov/wp-content/uploads/2024/03/TAX-F005-Resale-Certificate-1.pdf
- Nevada Department of Taxation: Marketplace Facilitator/Seller FAQs, tax.nv.gov/faqs/marketplace-facilitator-seller-faqs/
- Streamlined Sales Tax: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (state chart and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Nevada Dept. of Taxation, rates, certificate and refund information, tax.nv.gov/tax-types/sales-tax-use-tax/
- Amended return (My Nevada Tax or by mail), state refund form, tax.nv.gov/file-pay-taxes/returns-payments-credits-and-refunds/