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                                                                                                                                 Revised 07/02/2019 
Nevada Department of Taxation 
Instructions for Commerce Tax Return
What’s new 
Starting with the 2018-2019 tax year the filing requirement for Commerce Tax has changed. Businesses, whose Nevada gross revenue during 
the taxable year is $4,000,000 or less, are no longer required to file a Commerce Tax Return. Businesses, whose Nevada gross revenue for the 
taxable year exceeds $4,000,000, are still required to file a Commerce Tax Return by the due date. 
General instructions 
 
Purpose of the form 
Use the Commerce Tax Return form to report the gross revenue from engaging in business in Nevada and deductions of a business entity to 
arrive at the amount of Nevada Commerce Tax for the taxable year July 1 through June 30. 
                                           
Who must file 
Each business entity, whose Nevada gross revenue exceeds $4,000,000 during the taxable year, unless specifically exempted by Commerce 
Tax law (NRS 363C), has to file a Commerce Tax return.  
If a merger or conversion, as ascribed by NRS 92A, takes place during the taxable year, the surviving/ resulting business entity may file a single 
combined Commerce Tax return. 
 
Taxable year 
The taxable year is 12-months period beginning on July 1 stand ending on June 30  ofththe following year. If the business entity ceases to exist 
before the end of the taxable year, input the date the entity ceased to exist in the second box of line “For the taxable year… through”. The box 
“Business closed” should also be checked. 
 
When to file 
The Commerce Tax return can be filed between the end of the taxable year July 1 stand the due date of the Commerce tax return, - August 14th. 
If the due date falls on a weekend, the Commerce Tax is due the next business day. 
 
Where to file 
Return can be filed electronically or on a hard copy. 
    1. To file electronically, go to: https://www.nevadatax.nv.gov/# 
    2. To mail a hard copy, use the addresses below: 
        
       NEVADA DEPARTMENT OF TAXATION 
       ATTN COMMERCE TAX REMITTANCE 
       PO BOX 51180 
       LOS ANGELES CA 90051-5480 
        
Accounting method 
The accounting method for the purposes of determining the amount of the Commerce Tax must be the same as the method used for federal 
income tax purposes.  
 
Recordkeeping 
Each person responsible for maintaining the records of a business entity shall:  
      Keep such records as may be necessary to determine the amount of the liability of the business entity for Commerce Tax.  
      Preserve those records for 4 years from the date the Commerce Tax return is filed or Commerce Tax liability is paid or until  any 
       litigation or prosecution pursuant to Commerce Tax law is finally determined, whichever is longer; and  
      Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.  
 
Amended return 
If the original return filed is based on estimates, or if, after filing the return, you discover an error with the reported revenue, or deduction(s), you 
should  file  an  amended  return.  If  you  amend  the  return,  check  the  box  “Amended  return”.  Enclose  supporting  documentation,  including 
worksheet(s) and explanations, to the amended return and mail it to: 
 
       NEVADA DEPARTMENT OF TAXATION 
       1550 COLLEGE PARKWAY, SUITE 115 
       CARSON CITY, NV 89706 
 
An amended Commerce Tax Return can be filed electronically. The supporting documentation still should be mailed. If a refund is sought, a 
refund request statement should be included in the supporting documentation. 
 
Extension of time to file and pay Commerce Tax 
If you have good cause, you may request a 30-day extension to file and pay Commerce Tax. If the commerce tax is paid during the period of 
extension, no penalty or late charge will be imposed for failure to pay the Commerce Tax at the time required, but the interest will accrue at the 
rate of 0.75 percent per month from the date on which the amount of tax would have been due without extension until the date of payment. Use 
the Application for 30-day Extension to File and Pay Commerce Tax form to request an extension. Submit the Application before the date on 
which the payment of the Commerce Tax becomes due. 
 
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Who must sign 
The return must be signed by the business entity’s authorized representative under penalty of perjury; the “certification of the return” box shall 
be checked. Enter the name, title, and the contact phone number of the authorized representative. 
 
NAICS code category 
The NAICS code category is selected on the first return the business entity files. Use the keyword search for the 2012 North American Industry 
Classification System website to determine your NAICS code:  http://www.census.gov/eos/www/naics/. If your business is engaged in multiple 
business activities, the NAICS code category is based on the category in which the highest percentage of Nevada gross revenue is generated.  
Use the first two or three digits of your NAICS code to locate your NAICS code category in the NAICS code categories/Tax rates chart on page 
7 of the Instructions.  
Once the NAICS code category is selected on the initial Commerce Tax return, it may be changed only upon obtaining permission from the 
Department. Use the NAICS Code Category Change form to request the NAICS code category change. 
 
Use of estimates 
For the calculation of the uncompensated care amounts refer to Commerce Tax Regulations.  
If  you  rely  on  the  most  recent  federal  income  tax  return  or  the  previous  year’s  Commerce  Tax  return  for  the  calculation  of  revenue  for 
Commerce Tax, check the box “Estimates used”. However, you will have to file an amended return, once the true amounts become available. 
 
Alternative situsing method 
If  the  situsing  rules  of  Commerce  Tax  law  or  Commerce  Tax  Regulations  do  not  fairly  represent  the  extent  of  the  business  conducted  in 
Nevada, the business entity may utilize an alternative method of situsing. The alternative method should be reasonable, consistent, uniformly 
applied and supported by the records.  
Check the box “Alternative situsing method”, if you used an alternative method to situs the revenue. 
 
Revenue 
Include only sitused to Nevada revenue.  For situsing guidance, see line-by-line instructions on page 3. 
Do not include in the reported gross revenue: 
     Cash discounts taken by customers  
     Value of complimentary goods or services provided to customers  
     Value  of  property  or  services  donated  to  a  nonprofit  organization  that  qualifies  as  a  tax-exempt  organization  pursuant  to  IRC 
      §501(c)(3)  
     Amounts indirectly realized from a reduction of an expense or deduction  
     Interest or dividends received, except for the interest on credit sales or from loans to customers (see instructions for line 4)  
     Distributions  from  corporations,  including  S-corporations,  and  distributive  or  proportionate  share  of  receipts  and  income  from 
      partnerships or LLCs  
     Revenue from hedging transactions as defined by IRC §1221 or FAS No.133, unless the title to real or tangible personal property is 
      transferred in such transactions  
     Revenue received from another member of an affiliated group (50% or more direct or indirect ownership, control or possession  of a 
      business entity)  
     Proceeds attributable to the repayment, maturity or redemption of the principal of a loan, bond, mutual fund, certificate of deposit or 
      marketable instrument  
     The principal amount received under a repurchase agreement or on account of any transaction characterized as a loan.  
     Proceeds from the issuance of the business entity’s own stock, options, warrants, puts or calls, from the sale of the treasury stock  
     Contributions to a corporation or a partnership (IRC §118 and §721)  
     Amounts realized in corporate liquidations (IRC §331 and §336)  
     Amounts realized from liquidation of subsidiaries by a corporation (IRC §332 and §337)  
     Amounts realized from certain corporate acquisitions (IRC §338)  
     Amounts realized from transfer of assets to a corporation in exchange for stock (IRC §351)  
     Amounts realized from corporate modifications and reorganizations (IRC §355 and §368)  
     Distributions from a partnership (IRC §731)  
     Amounts realized in like-kind exchanges (IRC §1031)  
     Amounts realized from the sale of an account receivable  
     Amounts realized from the sale, exchange, disposition or other grant of the right to use trademarks, trade names, patents, copyrights 
      and similar intellectual property  
     Receipts from sale, exchange or other disposition of the capital and business assets (IRC§ 1221 and 1231)  
     Amounts realized from involuntary conversions (IRC §1033)  
     Insurance policy proceeds, except for the proceeds received for the loss of business revenue (see instructions for line 6)  
     Damages received as a result of litigation, except for the damages received for loss of business income (see instructions for line 5)  
     Revenue that is not subject to tax pursuant to the Constitution or laws of the United States or the Nevada Constitution  
     Amounts that are not considered revenue under generally accepted accounting principles.  
       
Deductions 
Deductions are limited to those specifically stated in Commerce Tax law and allowed to the extent they are included in the gross revenue.  
The cost of goods sold or other expenses incurred, that contributes to the production of gross income, are not deductible.                                     

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Line-by-line instructions:
LINE # INSTRUCTIONS EXAMPLES
Line 1 Sale of inventory
Include sitused to Nevada revenue from the sale of inventory. Example:
Inventory is property held for sale in the ordinary course of Barbary Coats, Inc. sells raincoats at their Las Vegas store
business. It may consist of tangible property, real property, and through the company’s website.
securities, etc. For the year they generated $4,800,000 in sales. Out of state
Situsing: sales consisted of the following:
 Tangible personal property: if the property is delivered or  Oregon Sales $2,200,000
shipped to a buyer in Nevada, the revenue from sale of  Washington Sales $2,500,000
such property is sitused to Nevada, regardless of the Total Sales $ 4,800,000 - Oregon Sales $2,200,000 -
F.O.B. point or any other condition of sale. Washington Sales $2,500,000 = Sitused to Nevada Gross
 Real property: if real property is located in Nevada, Revenue $ 100,000.
revenue from sale of such real property is sitused to
Nevada.
 All other inventory: the situsing is based on the physical
location of the purchaser, or an alternative method can be
used.
Line 2 Service performance
Include sitused to Nevada revenue from the performance of Example:
services. Beagle, Inc. is a mobile dog groomer located in Mesquite, NV.
Situsing: Several times a month the owner travels to St. George, UT to
 Transportation: revenue is sitused to Nevada when both provide services at the customers’ homes.
origin and destination of the trip are located in Nevada. The company has $27,000 in total revenue, $12,000 of which
 All other services: in general, the situsing is based on the was earned on the trips to Utah.
location of purchaser’s use or benefit from service. For Total Service Revenue $ 27,000 - Revenue from Utah
specific situsing rules for different types of services refer customers $12,000 = Sitused to Nevada Gross Revenue $
to Commerce Tax regulations. 15,000.
Line 3 Rents, royalties and leases
Include sitused to Nevada revenue from rents, subrents, Example:
royalties, leases and subleases. Tahoe Rentals, Inc. is located in Carson City, NV. It rents
Situsing: paving equipment to one of their customers. The customer
 Real property: if real property is located in Nevada, uses Tahoe’s equipment to pave a stretch of road in Truckee,
revenue from rents and royalties is sitused to Nevada. CA. Tahoe Rentals receives $4,500,000 for the equipment
 Tangible personal property: if rent or subrent, lease or rental during the year.
sublease of tangible personal property is deemed to take Total Rental Revenue $ 4,500,000 - Property used in CA
place in Nevada, the revenue from such rent, or subrent, $4,500,000 = Sitused to Nevada Gross Revenue $0.
lease, or sublease is sitused to Nevada (see NRS
360B.365, 360B.370 or 360B.375).
Line 4 Interest income from credit sales and loans
Include sitused to Nevada interest income from credit sales Example:
and loans. “Credit sales” mean the sale of goods by a seller Best rates, LLC is located in Long Beach, CA. It sells cars on
who accepts payment for the goods at a later time. credit to customers in California and Nevada. During the year
Situsing is based on the location of purchaser’s use or benefit the total interest revenue on the credit sales equaled to
from service, or an alternative method can be used. $10,000,000, including $5,000,000 from Nevada customers.
Hence, $5,000,000 is sitused to Nevada.
Line 5 Damages received from litigation for loss of business income
Include sitused to Nevada damages received as a result of Example:
litigation for loss of business income. Burgers, Inc., a Nevada restaurant, sues Bernie’s Grills, Inc.
Situsing is based on the type of business activity from which for selling defective equipment. Burgers, Inc. wins the case
the revenue would be otherwise generated. See situsing rules and is awarded $1,000,000 for the cost of the defective
for lines 1-4. equipment and $2,000,000 for the loss of business income.
The damages for the loss of business income in the amount of
$2,000,000 are includable in gross revenue.
Line 6 Insurance proceeds received for loss of business revenue
Include insurance proceeds received for the loss of business Example:
revenue. Tony, a sole proprietor and a Nevada resident, is unable to run
Situsing: his business due to a short term disability. The insurance
If the business entity is located in Nevada, the insurance company pays him out on his business interruption insurance
proceeds for loss of its business revenue are sitused to policy $350,000. This amount is includable in gross revenue.
Nevada.
Line 7 Forgiven debt
Include debt transferred or forgiven as consideration. Do not Example:
include discharge of indebtedness as a result of a bankruptcy Swift&Smart, Inc. decides not to pay its business credit card
proceeding. debt of $50,000. Because this corporation does not have any
Situsing: valuable assets and due to the cost of litigation, the bank does
If the business entity is located in Nevada, forgiven debt is not pursue to bankrupt it, but rejects Swift&Smart, Inc. as a
sitused to Nevada. client and sends the form 1099-C. The amount of cancelled
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Line 8 Other revenue
Include any other revenue from engaging in business in Example:
Nevada not otherwise included in the above amounts but Cost of uncompensated care previously deducted on the
subject to the Commerce Tax. Provide a description in the Commerce Tax return for which payment was later received by
designated field. the healthcare provider.
Line 9 Total Gross Revenue
Add lines 1 through 8 and input sum on line 9.
Line 10 Less $4,000,000 Threshold
No data input needed.
Line 11 Adjusted Gross Revenue
Subtract $4,000,000 from line 9:
 If the result is zero or less, input zero on line 11, go to line
29 and input zero.
 If the result is more than zero, continue on line 12.
Line 12 Returns and refunds to customers
Deduct the amount of returns and refunds to customers.
Line 13 Bad debts
Deduct the bad debt write off amount. The amount should
conform to IRC §166 treatment.
Line 14 Distributions required by fiduciary duty or law
Deduct required by law or as described in NRS 162 fiduciary Example:
duty distributions to another person or governmental entity, EZ-license Inc. provides registered agent services to the
including: businesses in Nevada. Once the client’s annual filing with NV
 distribution for damages to a claimant by the claimant’s Secretary of State becomes due, EZ-license Inc. bills the client
attorney; for the documents preparation fee and the annual filing fees to
 amounts subject to lien or other contractual obligation be paid to the NV Secretary of State. Then it prepares the
arising out of legal representation of the client, other than documents, files them and remits the filing fees to the NV
fees for legal services; Secretary of State on behalf of the client.
 amounts subject to subrogation interest or other 3rd party EZ-license Inc. can deduct the fees remitted on behalf of the
contractual claim; client to the NV Secretary of State as fiduciary duty
 amounts for legal services paid to another attorney not distributions to the extent they are included in the reported
affiliated with your business entity. gross revenue.
Line 15 Distributions under certain written contracts
Deduct only the following amounts distributed to another Examples:
person or entity: 1. Number One Realty is a real estate broker. It pays a
 sales commissions required to be reported on 1099-MISC commission to a real estate agent for selling a house. The
or paid to a person who is required to obtain a license commission will be reported on form 1099-Misc. On its
pursuant to NRS 645; Commerce Tax return, Number One Reality can deduct
 tax basis of underwritten securities as determined for the the amount of the commission paid to the real estate
purposes of federal income taxation; agent to the extent it is included in the reported gross
 payments mandated under contract or subcontract to revenue.
provide services, labor or materials for actual or proposed 2. Prime Contractors, Inc. is employed by Rich Development
design, construction, remodeling, remediation or repair of LLC to oversee the construction of an apartment complex
improvements on real property or the location of the in Nevada. Rich Development LLC can deduct the
boundaries of real property. payments to Prime Contractors, Inc. made under the
The distribution shall be mandated by a contract or contract for its services to the extent they are included in
subcontract. the reported gross revenue.
Line 16 Reimbursement of expenses and advances from clients
Deduct reimbursements for advances made by your business Example:
on behalf of clients, other than with respect to services Nevada Law Firm, LLP made an advance payment on behalf
rendered or goods purchased in ordinary course of business, of a client to a forensic accounting firm for a calculation of
including legal service expenses specific to claimant, other damages for a settlement. The amount of the client’s
than general operating expenses. reimbursement is deductible by Nevada Law Firm, LLP to the
extent it is included in the reported gross revenue.
Line 17 Taxes collected from 3 partyrdand remitted to taxing authority
Deduct taxes collected from customers and remitted to a Examples:
taxing authority. Only taxes imposed on a customer are 1. Per NRS 368A.200, Nevada Tax on Live Entertainment is
deductible. Taxes imposed on your business are not collected from the purchaser at the time of purchase and
deductible. remitted to the Department of Taxation. The tax collected
If taxes are not directly remitted by your business to a taxing is deductible to the extent it is included in the reported
authority they are also not deductible. gross revenue.
2. The Nevada sales tax charged to your customers is also
deductible to the extent it is included in gross revenue.
Line 18 Other deductions
Deduct any other amounts not listed as deductions on lines 12 Example:
through 25, but allowed by Commerce Tax law, to the extent Tax basis of securities and loans sold, if your business sells
they are included in revenue. Provide a description in the such securities in the course of its ordinary business.
designated field.

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 Line 19 Employee leasing deduction 
         If your business is an employee leasing company, deduct          
         wages, payroll taxes on those wages, employee and worker’s 
         compensation benefits received from your clients for the 
         leased employees.  
 Line 20 Gaming deduction 
         If your business is required to pay a Nevada monthly gaming      
         license fee per NRS 463.370, deduct the gross receipts used 
         to determine that fee.  
 Line 21 Health care provide deduction 
         If your business is a health care provider, deduct the cost of   
         uncompensated care and the amounts received:  
          from Medicaid, Medicare, the Children’s Health Insurance 
           Program, the Fund for Hospital Care to Indigent Person 
           per NRS 428.175 or TRICARE;  
          for worker’s compensation claim services;  
         For cost of uncompensated care calculation methods refer to 
         Commerce Tax regulations.  
         If your business is a health care institution, only 50% of the 
         amounts above are deductible.  
 Line 22 Insurance deduction 
         If your business is an insurance company, deduct:                
          Income derived from direct premiums written and all other 
           consideration for insurance, bail, or annuity reported for 
           Nevada insurance premium tax per NRS 680B;  
          The amounts excluded from income derived from direct 
           premiums per NRS 680B.025, such as:  
            Premiums on life insurance policies/annuity 
             contracts issued in connection with the funding of a 
             pension, annuity or qualified profit-sharing plan;  
            Payments received pursuant to section 1876 of the 
             Social Security Act, 42 U.S.C. §1395mm;  
          Gross premiums upon policies on risks located in Nevada 
           by a factory mutual and amounts deducted from such 
           gross premiums to determine the amount of tax per NRS 
           680B.027 and NRS 680B.033;  
          Net direct premiums reported for Nevada captive 
           insurance premium tax per NRS 694C.450;  
          Premiums reported for Nevada tax on surplus lines per 
           NRS 685A.180.  
 Line 23 Liquor tax deduction 
         If your business is required to pay the excise tax per NRS 369,  
         deduct the amount of tax paid pursuant to that chapter.  
 Line 24 Mining deduction 
         If your business is required to pay the tax per NRS 362,         
         deduct the amount of gross proceeds used to determine the 
         amount of the tax pursuant to that chapter.  
 Line 25 US Armed Forces housing deduction 
         If your business operates a housing facility for members of the  
         US Armed Forces and the facility is located on property owned 
         or leased by the Federal government, deduct the revenue 
         received from operation of such facility. The amounts are 
         deductible to the extent they are included in reported gross 
         revenue.  
 Line 26 Total Deductions 
         Add lines 12 through 25 and input the sum on line 26.            
 Line 27 Nevada Taxable Revenue 
         Subtract line 26 from line 11 and input the result on line 27.   
 Line 28 Tax rate per NAICS code 
         Determine your tax rate per NAICS code category (see NAICS       
         code categories /Tax rates chart on page 7) and input on line 
         28. On the return the NAICS code category and the applied 
         tax rate should agree. 
 Line 29 Commerce Tax due 
         Multiply line 27 and 28 and input the result on line 29.  
                                                                          
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 Line 30 Plus penalty 
         If you are paying the Commerce Tax late and did not apply for 
         30-day extension, or the extension was not granted, or the       
         period for extension has expired, calculate the penalty using 
         the worksheet below and input on line 30. 
 Line 31 Plus interest 
         If you had a Commerce Tax liability and did not pay it by the 
         due date, calculate the interest using the worksheet below and   
         input on line 31.  
 Line 32 Plus liability established by Department 
         Enter any amount due for prior reporting periods for which you 
         have received a delinquency notice from the Department of        
         Taxation.  
 Line 33 Less credit(s) approved by Department 
         Enter amount due to your business for overpayment made in 
         prior reporting periods for which you have received a credit     
         notice from the Department of Taxation. Do not take the credit 
         if you have applied for a refund.  
         NOTE: Only credits established by the Department may be 
         used.  
 Line 34 Total amount due and payable 
         Add lines 29 through 32 and subtract line 33, input the result 
         on line 34.                                                      
 Line 35 Amount remitted with the return 
         Enter the total amount paid with this return.  
                                                                          
                                            Interest and penalties worksheet 
 
Penalty charge: If the Commerce Tax return is not submitted/postmarked and taxes are not paid on or before the due date, the amount of 
penalty due is based on the number of days the payment is late per NAC 360.395 (see table below). The maximum penalty amount is 10%. 
 
                             Number of days late               Penalty Percentage  Multiply by 
                               1-10                                 2%             0.02 
                               11-15                                4%             0.04 
                               16-20                                6%             0.06 
                               21-30                                8%             0.08 
                               31+                                  10%            0.10 
 
Example: the Commerce Tax was due August 14, 2017, but not paid until August 29, 2017. The number of days late is 15 so the penalty is 4%. 
 
Penalty calculation:  
 
Using a calendar, determine the number of days the payment is late:                
 
Determine the appropriate penalty rate from the table above:             
 
Commerce Tax due (Line 29):              multiplied by rate =           Enter the result on line 30. 
 
Interest calculation:  
 
Commerce Tax due (Line 29):    multiplied by 0.75%                multiplied by number of months late =            Enter the result on line 31. 
 
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                                                    NAICS code categories/Tax rate chart 
                       Business category                            NAICS code category            Tax rate %                   Multiply by 
  agriculture, forestry, fishing, hunting                   11                                     0.063%                       0.00063 
  mining, quarrying, oil and gas extraction                 21                                     0.051%                       0.00051 
  utilities                                                 22                                     0.136%                       0.00136 
  construction                                              23                                     0.083%                       0.00083 
  manufacturing                                             31, 32, 33                             0.091%                       0.00091 
  wholesale trade                                           42                                     0.101%                       0.00101 
  retail trade                                              44, 45                                 0.111%                       0.00111 
  air transportation                                        481                                    0.058%                       0.00058 
  truck transportation                                      484                                    0.202%                       0.00202 
  rail transportation                                       482                                    0.331%                       0.00331 
  other transportation                                      483, 485, 486, 487, 488, 491, 492      0.129%                       0.00129 
  warehousing and storage                                   493                                    0.128%                       0.00128 
  publishing, software and data processing                  511, 512, 515, 518                     0.253%                       0.00253 
  telecommunications                                        517                                    0.136%                       0.00136 
  finance and insurance                                     52                                     0.111%                       0.00111 
  real estate and rental and leasing                        53                                     0.250%                       0.00250 
  professional, scientific and technical services           54                                     0.181%                       0.00181 
  management of companies and enterprises                   55                                     0.137%                       0.00137 
  administrative and support services                       561                                    0.154%                       0.00154 
  waste management and remediation services                 562                                    0.261%                       0.00261 
  educational services                                      61                                     0.281%                       0.00281 
  health care and social assistance                         62                                     0.190%                       0.00190 
  arts, entertainment and recreation                        71                                     0.240%                       0.00240 
  accommodation                                             721                                    0.200%                       0.00200 
  food services and drinking places                         722                                    0.194%                       0.00194 
  other services                                            81                                     0.142%                       0.00142 
  unclassified                                              519, 92                                0.128%                       0.00128 

Instruction for using the NAICS code categories/Tax rate chart:   
  1.         If your NAICS code category contains two digits, put zero as the first digit in the “Business Entity NAICS code category” field on the 
             Commerce Tax return.  
  2.         Enter tax rate in a decimal format (“Multiply by” column in the table above) in the “Tax rate per NAICS code category” field on the 
             Commerce Tax return. 
  3.         If  the  current  year  NAICS  code  category  is  different  from  the  category  reported  on  the  prior  year’s  Commerce  Tax  return,  your 
             business must obtain permission from the Department.  Use the NAICS Code Category Change form to request the category change.   
  
Additional resources: 
            The Department’s website for the Commerce Tax: https://tax.nv.gov/WelcometoCOM/  
            Text of Commerce Tax Law (NRS 363C):   https://www.leg.state.nv.us/Division/Legal/LawLibrary/NRS/NRS-363C.html  
            Text of Commerce Tax Regulations (NAC 363C): https://www.leg.state.nv.us/Division/Legal/LawLibrary/NAC/NAC-363C.html 
            Commerce Tax video training: https://tax.nv.gov/Commerce/ComTax_VideoTrainings/  
            Commerce Tax forms and instructions: https://tax.nv.gov/Forms/Commerce_Tax_Forms/  
 
Contact: 
            For general questions, such as business registration and filing electronically via Nevada Tax Center, please call the Call Center at 
             1(866) 962-3707. 
            For questions about application of Commerce Tax law and Commerce Tax Regulations, please e-mail to comtax@tax.state.nv.us.  
            Hours of operation are Monday through Friday: 8:00am to 5:00pm Pacific Standard Time. 
 
Reminder: 
            If your business pays Commerce Tax, it may be eligible for a Commerce Tax Credit toward Modified Business Tax.  
            Please refer to https://tax.nv.gov/Commerce/MBTCreditFAQs/ for more details. 
 
Annual notification about the Commerce Tax filing season: 
            If you want to receive an annual notification about the Commerce tax filing season, please e-mail your request to 
             comtax@tax.state.nv.us. 

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