# Nevada economic nexus threshold

Nevada's economic nexus threshold is $100,000 in sales or 200 separate transactions.

**Included transactions:**

- Retail sales of tangible personal property delivered into Nevada  
- Both taxable and exempt sales count toward the threshold  
- Digital products and taxable services sourced to Nevada

**Excluded transactions:**

- Sales made through a registered marketplace facilitator collecting and remitting Nevada tax on the business's behalf  
- Wholesale sales with a valid Nevada resale certificate

## Affiliate nexus

Nevada recognizes two distinct bases for nexus arising from in-state relationships: affiliate nexus and click-through nexus, each established by separate statutory provisions.

Under [NRS 372.7243](https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec7243), a rebuttable presumption of nexus arises when a remote retailer is part of a [controlled group under IRC Section 1563](https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec7243) that includes a component member with physical presence in Nevada, and that in-state member performs activities significantly associated with the retailer's ability to establish or maintain a market in Nevada. This provision was established by [SB 412](https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12739/Overview), effective July 1, 2015, and implementing rules became effective November 2, 2016.

Activities that trigger the affiliate nexus presumption include selling a similar product line under a similar name, maintaining warehouses or offices for the retailer's benefit, using the same trademarks or trade names, performing installation, repair, or maintenance services for the retailer's customers, and operating a trade show exhibit on the retailer's behalf. The presumption is rebuttable through written certification from the in-state affiliate demonstrating that no qualifying activity occurred.

Under [NRS 372.7247](https://www.leg.state.nv.us/nrs/nrs-372.html), a separate rebuttable presumption applies when a remote retailer has [commission-based referral agreements](https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec7247) with Nevada residents and cumulative gross receipts from all such Nevada referrals exceed $10,000 during the preceding four quarterly periods ending on the last day of March, June, September, and December. Covered referral mechanisms include internet links, telemarketing, and in-person presentations. Passive or generic online advertising, such as standard banner ads and search engine links, does not trigger the presumption. The four-quarter rolling evaluation period for click-through nexus is distinct from the calendar-year basis used for economic nexus. The presumption is rebuttable with sworn statements from all referring Nevada parties certifying they did not solicit on the retailer's behalf.

## Physical nexus

Any seller with [physical presence in Nevada is required to register and collect sales tax](https://www.leg.state.nv.us/NRS/NRS-372.html) regardless of sales volume. Physical presence triggers include a retail store, sales office, or other place of business; a warehouse, distribution facility, or storage location; employees, agents, or representatives operating in the state; and inventory held in Nevada, including inventory stored at third-party fulfillment centers or FBA.

Delivery of products into Nevada by means other than mail or common carrier also constitutes physical presence. With respect to trade show participation, [having an exhibit to establish or maintain a market](https://www.leg.state.nv.us/NRS/NRS-372.html) in Nevada creates nexus, while merely attending as a visitor without an exhibit does not.

## Trailing nexus

Once the economic nexus threshold is crossed in a given calendar year, the obligation to collect Nevada sales tax continues through the end of that year and [through the entire following calendar year](https://www.leg.state.nv.us/NRS/NRS-372.html). The obligation lapses only if the threshold is also not met in the following year.

**Economic Nexus Threshold:**  
$100,000 in sales or 200 separate transactions  
**Effective Date:**  
October 1, 2018  
**Evaluation Period:**  
Current or prior calendar year  
**Previous Threshold Rules:**  
N/A

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