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Nevada sales tax notices

Got a letter from the Nevada Department of Taxation? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Nevada Department of Taxation (opens in a new tab)

Disagree with a notice?

If you disagree with a Deficiency Determination or Notice of Credit, file the Universal Petition for Redetermination (TAX-F012) within 45 days of the date of the determination; the deadline is printed on the notice. If it is not settled, the case goes to an Administrative Law Judge for a hearing. You can appeal the ALJ's decision to the Nevada Tax Commission within 30 days using the Notice of Appeal form.

Deadline: 45 days from the date of the Deficiency Determination or Notice of Credit

Source: Nevada Department of Taxation (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Deficiency determination (return not filed)

If you do not file a return, or the Department is not satisfied with it, the Department can work out the tax from information it has or from reasonable estimates. The same 45-day petition right applies.

Why you got it

  • A required sales and use tax return was not filed
  • The Department is not satisfied with a filed return

What to do

  1. If you disagree with the Department's determination, petition for redetermination within 45 days after you are served with the notice. Filing the missing returns does not by itself replace the petition
  2. Pay the tax due, or ask the Department about a payment agreement
  3. If circumstances beyond your control caused the late filing, request a penalty and interest waiver on Form TAX-F011 once the tax is paid

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 45 days after being served with notice of the determination

Source: NRS: Chapter 360 - General Provisions (NRS 360.300 and 360.360) (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Deficiency or Credit

The notice sent after an audit, showing extra tax owed or an overpayment credit. It comes with a Petition for Redetermination form, a statement of your rights and a return envelope.

Why you got it

  • An audit found additional tax due or an overpayment

What to do

  1. Check the audit findings against your records
  2. If you disagree, return the Universal Petition for Redetermination (TAX-F012) within 45 days, stating the amount contested and your reasons, with supporting records. If you need more time, ask the Department for an extension; it can extend the deadline for good cause
  3. Pay the tax you agree with by the date on the notice to limit further penalties and interest
  4. If penalties or interest resulted from circumstances beyond your control, request a waiver on Form TAX-F011 once the tax is paid

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 45 days from the date of the Deficiency Determination or Notice of Credit

Source: Audits FAQs – State of Nevada (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Audit contact from the Department

The auditor contacts you to schedule a sales and use tax audit, usually at your business. A registered business is usually audited for the prior 3 years; an unregistered one can be audited for up to 8 years.

Why you got it

  • Your business was selected for a sales and use tax audit
  • Your business sold taxable goods without registering

What to do

  1. Agree on a date, time and place with the auditor
  2. Gather filed returns and work papers, general ledgers and chart of accounts, monthly sales journals, sales invoices, resale certificates and exemption letters, federal income tax returns, purchase invoices, cash disbursement journals or check registers, fixed asset schedules, bank statements or canceled checks, and cash register Z tapes for the audit years
  3. Discuss the results with the auditor before the notice is issued

Source: Audits FAQs – State of Nevada (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of hearing to show cause (sales tax permit revocation or suspension)

A written notice setting a hearing where you must show why your sales tax permit should not be revoked or suspended for not complying with sales and use tax law.

Why you got it

  • Failure to comply with sales and use tax laws or regulations, such as not filing or not paying

What to do

  1. Before the hearing, file any missing returns and pay the tax due, or contact the Department about a payment agreement
  2. Attend the hearing to present your case
  3. A new permit after revocation is issued only if the Department is satisfied you will comply, and a fee applies to reinstate a suspended or revoked permit

Response window: The hearing notice must be given at least 10 days before the hearing

Source: NRS: Chapter 360 - General Provisions (NRS 360.5975) (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Certificate of delinquency (tax lien)

A certificate the Department records with a county recorder when tax is not paid when due. It becomes a lien on your property in that county for 5 years and can be extended.

Why you got it

  • Tax, interest or penalties were not paid when due

What to do

  1. Call the Department's Call Center at (866) 962-3707 for a statement of the amount you owe (owners and corporate officers) and your Revenue Officer's contact information
  2. Pay in full; the Department then sends a lien release
  3. Record the release with the county recorder and pay the recording fee
  4. If penalties or interest resulted from circumstances beyond your control, you can request a waiver on Form TAX-F011 once the tax is paid

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: NRS: Chapter 360 - General Provisions (NRS 360.473) (opens in a new tab)

Collections

Notice of Delinquency and Demand to Transmit

A notice sent to a bank, customer or other party that holds your money or owes you money. It freezes those assets and requires the holder to send them to the Department, which works much like a levy.

Why you got it

  • Tax is delinquent or a final determination is unpaid

What to do

  1. Contact the Department right away to pay or arrange payment
  2. If you receive one as a bank or business holding the taxpayer's funds, do not release the funds; report and transmit them within 10 days

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: The holder must report and transmit the assets within 10 days after receiving the demand

Source: NRS: Chapter 360 - General Provisions (NRS 360.510) (opens in a new tab)

Ask for penalty relief

Penalties on a Nevada notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Request for Waiver of Penalty and/or Interest

TAX-F011
  1. Pay the tax in full first; the Department will not consider the request until the tax the penalty or interest was assessed on is paid
  2. Complete Form TAX-F011 for the tax type and periods, stating the facts behind the late payment, and sign it under penalty of perjury
  3. Attach any documents that support your claim and submit the form to the Department

What qualifies: Circumstances beyond your control, despite ordinary care and without intent (NRS 360.419)

Interest: Penalty, interest or both can be waived or reduced if the late payment was caused by circumstances beyond your control. Paying sales or use tax late also means losing the collection allowance

Source: Request for Waiver of Penalty and/or Interest (TAX-F011) - Nevada Department of Taxation (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Nevada sales tax guide.

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