Who needs a sales tax permit, security deposit and Modified Business Tax registration in Nevada?

Issued by Nevada Department of Taxation, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Nevada

The Nevada table lists this for every kind of business.

Register on My Nevada Tax or through SilverFlume before the first sale; the permit is displayed at the location it covers, and a second location needs its own. Nevada has no state income tax. Once you have employees the same account files the quarterly Modified Business Tax, charged on gross wages above $50,000 a quarter (less employer-paid health premiums) at the general business rate, 1.17% since July 2023. Restaurants and bars also collect the 6.85% state rate plus the county add-on (8.375% in Clark County).

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Nevada Department of Taxation.

Sources and dates

Department of Taxation start and run a business pages and new business basic training; NRS 372.510 (security); NRS Chapter 363B (Modified Business Tax). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.