Carson City, Nevada - The 31st Special Session of the Nevada Legislature enacted Senate Bill 3, which provides for a one-time tax amnesty program for businesses or individuals doing business in Nevada who may have an existing tax liability. The amnesty period will begin February 1, 2021 and ends on May 1, 2021. Businesses or individuals may pay the delinquent tax online using a credit card or debit card or by sending a check by mail, please see instructions below.
The amnesty program allows penalty and interest to be waived providing the outstanding tax delinquency meets the following criteria:
The types of taxes included in the amnesty program are as follows: Sales & Use Tax, Modified Business Tax, Cigarette Tax, Other Tobacco Products Tax, Liquor Tax, Bank Branch Excise Tax, Insurance Premium Tax, Tire Tax, Live Entertainment Tax (non-gaming), Short Term Lessor (Passenger Car Governmental Service Fee) , Exhibition Facilities Fees, Commerce Tax, Transportation Connection Tax, Wholesale Marijuana Excise Tax, Retail Marijuana Excise Tax, Centrally Assessed Property Tax, and Net Proceeds of Mineral Tax.
Taxes that are not included in the amnesty program include, Lodging Tax; Real Property Transfer Tax and Locally Assessed Property Tax.
The amnesty program does not apply to businesses or individuals who have:
A business or individual who pays the delinquent tax during the amnesty program may be selected for an audit in the same manner as a person who does not pay delinquent taxes during the amnesty program.
If a business or individual has filed bankruptcy within the last five years, please call the Department for amnesty qualifications.
Amnesty payments may be made online using a Visa, MasterCard, Discover Card or debit card at www.nevadatax.nv.gov or by writing “Amnesty” at the top of a tax return and mailing it along with a check for payment in full to the address below.
Department of Taxation
1550 College Parkway, Suite 115
Carson City, NV 89706
For more information, please visit the Department’s website at http://tax.state.nv.us/ or contact the Call Center at (866) 962-3707.