Structure
The Consumer Use Tax Return form in Nevada is an essential document for individuals and businesses who purchase goods without paying Nevada sales tax. This form is crucial for reporting and remitting the appropriate use tax to the state. It requires taxpayers to provide their permit number, the quarter for which they are filing, and the amounts subject to use tax based on their purchases. Different counties in Nevada have varying tax rates, which are clearly outlined in the form. Taxpayers must calculate the tax owed by multiplying their taxable purchases by the applicable county tax rate. Additionally, the form includes sections for penalties and interest that may apply if the return is submitted late. Even if no tax is owed, a return must still be filed. Completing this form accurately is important to avoid penalties, and taxpayers should ensure they sign it before submission. For those who have questions, the Nevada Department of Taxation offers support through various offices across the state.
Consumer Use Tax Return Nevada Sample
NEVADA DEPARTMENT OF TAXATION
CONSUMER USE TAX RETURN
Mail Original To: |
IF POSTMARKED AFTER DUE |
Nevada Department of Taxation |
DATE, PENALTY AND INTEREST |
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PO Box 7165 |
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WILL APPLY |
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San Francisco, CA |
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Due on or before:
Certificate No.: 002-
Please enter your 9 digit Permit Number without dashes
For Department Use Only
For Quarter ending: 06/30 /04
Due on or before: ________________
IF POSTMARKED AFTER DUE DATE, PENALTY AND INTEREST WILL APPLY
IF LATE, ENTER NUMBER OF MONTHS 0
______
If the name or address as shown is incorrect, if ownership has changed, or if you are out of business, notify a
Department of Taxation District Office immediately.
see instructions
A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS
ENTER AMOUNTS IN |
AMOUNT SUBJECT TO USE TAX |
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TAX RATE |
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CALCULATED TAX |
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COUNTY OF USE |
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TAX CALCULATION |
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COLUMN A |
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X COLUMN B |
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= COLUMN C |
FORMULA |
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01 CHURCHILL |
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7.000% |
0.00 |
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02 CLARK |
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7.500% |
0.00 |
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03 DOUGLAS |
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6.750% |
0.00 |
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04 ELKO |
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6.500% |
0.00 |
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05 ESMERALDA |
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6.500% |
0.00 |
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06 EUREKA |
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6.500% |
0.00 |
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07 HUMBOLDT |
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6.500% |
0.00 |
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08 LANDER |
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6.750% |
0.00 |
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09 LINCOLN |
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6.750% |
0.00 |
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10 LYON |
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6.500% |
0.00 |
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11 MINERAL |
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6.500% |
0.00 |
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12 NYE |
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6.750% |
0.00 |
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13 CARSON CITY |
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7.000% |
0.00 |
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14 PERSHING |
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6.500% |
0.00 |
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15 STOREY |
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7.250% |
0.00 |
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16 WASHOE |
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7.375% |
0.00 |
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17 WHITE PINE |
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7.125% |
0.00 |
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TOTALS |
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I HEREBY CERTIFY THAT THIS RETURN INCLUDING ANY ACCOMPANYING |
18. TOTAL CALCULATED TAX (COLUMN C) |
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18. |
0.00 |
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SCHEDULE AND STATEMENTS HAS BEEN EXAMINED BY ME AND TO THE BEST |
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OF MY KNOWLEDGE AND BELIEF IS A TRUE, CORRECT AND COMPLETE |
19. ENTER COLLECTION ALLOWANCE (0.5% OF LINE 18 IF TIMELY, 0% IF LATE)19. |
0.00 |
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RETURN. |
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RETURN MUST BE SIGNED |
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20. NET TAXES (LINE 18 MINUS LINE 19) |
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20. |
0.00 |
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_______________________________________________________________ |
21. PENALTY (10% OF LINE 20) |
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21. |
0.00 |
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SIGNATURE OF TAXPAYER OR AUTH. AGENT |
22. INTEREST (1% OF LINE 20) FOR EA. MO. OR PART OF MO.PAST DUE |
22. |
0.00 |
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_______________________________________________________________ |
23. PLUS LIABILITIES ESTABLISHED BY THE DEPARTMENT |
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23. |
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TITLE PHONE NUMBER (WITH AREA CODE) |
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_______________________________________________________________ |
24. LESS CREDIT(S) APPROVED BY THE DEPARTMENT |
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24. |
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FEDERAL TAX IDENT NO. |
DATE |
25. TOTAL AMOUNT DUE AND PAYABLE |
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25. |
0.00 |
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26. TOTAL AMOUNT REMITTED WITH RETURN |
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26. |
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MAKE CHECKS PAYABLE TO NEVADA DEPARTMENT OF TAXATION
*001063004000000*To email, save this form to your computer and email the attachment to nevadaolt@tax.state.nv.us with the subject of 'Consumer Use Tax Return'. Your email, including attachments, cannot exceed10 MB.
CONSUMER USE TAX RETURN
CONSUMER USE TAX RETURN INSTRUCTIONS
COLUMN A. Amount subject to Use Tax: Enter total purchases subject to use tax on appropriate county line. All purchases of tangible personal property on which no Nevada sales tax has been paid must be entered here.
COLUMN C. Calculated Tax: Multiply taxable amount(s) (Column A) by tax rate(s) (Column B) and enter in Column C.
Note: If you have a contract exemption, give contract exemption number.
TOTALS: Enter total amount of Column A.
LINE 18. Total calculated tax from column C
LINE 19. Collection allowance: Compute 1/2% (or .005) X Line 18 if return and taxes are paid as postmarked on or before the due date as shown on the face of the return. If not postmarked by the due date the collection allowance is not allowed.
LINE 20. Net Taxes Due: Subtract Line 19 from Line 18.
LINE 21. If this return will not be postmarked, and the taxes paid on or before the due date as shown on the face of this
return, a 10% penalty will be assessed. Enter 10% (or .10) times Line 20.
LINE 22. If this return will not be postmarked and the taxes paid on or before the due date as shown on the face of this return, enter 1.5% times line 20 for each month or fraction of a month late, prior to 7/1/99. After 7/1/99, use 1% for each month or fraction of a month late.
LINE 23. Enter any amount due for prior reporting periods for which you have received a Department of Taxation debit notice. Monthly notices received from the Department are not cumulative.
LINE 24. Enter amount due to you for overpayment made in prior reporting periods for which you have received a Department of Taxation credit notice. Monthly notices received from the Department are not cumulative. Do not take the credit if you have applied for a refund.
NOTE: Only credits established by the Department may be used.
LINE 25. Total Taxes Due and Payable: Add Line 20, 21, 22, and 23. Subtract amount on Line 24. Enter total.
LINE 26. Total Amount Remitted: Enter total amount paid with this return.
PLEASE COMPLETE THE SIGNATURE PORTION OF THE RETURN AND RETURN IN THE ENVELOPE PROVIDED.
If you have questions concerning this return, please call one of the Department of Taxation offices listed below.
Carson City (775) |
Las Vegas (702) |
Reno (775) |
CONSUMER USE TAX RETURN INSTRUCTIONS
Revised 12/09/15
File Attributes
| Fact Name | Description |
|---|---|
| Filing Requirement | A Consumer Use Tax Return must be filed even if there is no tax liability. This ensures compliance with state regulations. |
| Due Date | The return is due on or before the specified date for the quarter ending. Late submissions incur penalties and interest. |
| Tax Calculation | The tax is calculated by multiplying the amount subject to use tax by the applicable tax rate for the county of use. |
| Collection Allowance | A collection allowance of 0.5% of the total calculated tax is available if the return is timely filed. No allowance is granted for late submissions. |
| Governing Law | This form is governed by Nevada Revised Statutes (NRS) 372.185, which outlines the requirements for the Consumer Use Tax. |
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