Consumer Use Tax Return Nevada – Fill Out and Use

N EV ADA DEPART M EN T OF T AX AT I ON	Certificate No.: 002-

If your business name or address has changed, please contact the Call Center at (866) 962-3707 as soon as possible to update your account with the Department.

A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS

ENTER AMOUNTS IN		AMOUNT SUBJECT TO USE TAX			TAX RATE		CALCULATED TAX
COUNTY OF USE
TAX CALCULATION			COLUMN A		X COLUMN B		= COLUMN C
	FORMULA
01 CHURCHILL
02 CLARK
03 DOUGLAS
04 ELKO
05 ESMERALDA
06 EUREKA
07 HUMBOLDT
08 LANDER
09 LINCOLN
10 LYON
11 MINERAL
12 NYE
13 CARSON CITY
14 PERSHING
15 STOREY
16 WASHOE
17 WHITE PINE
	TOTALS
I HEREBY CERTIFY THAT THIS RETURN INCLUDING ANY ACCOMPANYING			18. TOTAL CALCULATED TAX (COLUMN C)			18.
SCHEDULE AND STATEMENTS HAS BEEN EXAMINED BY ME AND TO THE BEST
OF MY KNOWLEDGE AND BELIEF IS A TRUE, CORRECT AND COMPLETE
RETURN.			19. ENTER COLLECTION ALLOWANCE (0.5% OF LINE 18 IF TIMELY, 0% IF LATE)19.
RETURN MUST BE SIGNED			20. NET TAXES (LINE 18 MINUS LINE 19)			20.
_______________________________________________________________			21. PENALTY (10% OF LINE 20)			21.
SIGNATURE OF TAXPAYER OR AUTH. AGENT			22. INTEREST (1% OF LINE 20) FOR EA. MO. OR PART OF MO.PAST DUE			22.
_______________________________________________________________			23. PLUS LIABILITIES ESTABLISHED BY THE DEPARTMENT			23.
TITLE	PHONE NUMBER (WITH AREA CODE)
_______________________________________________________________			24. LESS CREDIT(S) APPROVED BY THE DEPARTMENT			24.
FEDERAL TAX IDENT NO.		DATE	25. TOTAL AMOUNT DUE AND PAYABLE			25.
			26. TOTAL AMOUNT REMITTED WITH RETURN			26.

MAKE CHECKS PAYABLE TO NEVADA DEPARTMENT OF TAXATION

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 the Departments Call Center at (866) 962-3707

CONSUMER USE TAX RETURN INSTRUCTIONS TXR-02.01A

REVISED 12/09/15