Form REV-F009 at a glance
What it is: REV-F009 is the State of Nevada Department of Taxation Consumer Use Tax Return.
Who signs: This return must be signed prior to submission.
This return is for consumers of tangible personal property, not sellers.
A return must be filed even if no tax liability exists.
A filled-in Form REV-F009 example: a business pays Clark County use tax
How to fill out Form REV-F009, box by box
Return period, due date and date paid
Fill in Return for Period Ending, Due on or Before and Date Paid.
Business or individual's name and mailing address
Fill in Business or Individual's Name, Mailing Address and City, State, Zip.
Amended return
If this is an amended return for the specified filing period, ensure the box is checked. You can file an amended return on My Nevada Tax.
Amount subject to use tax by county of use
Lines 1 through 17, Column A: On the appropriate county line, enter the purchase price of merchandise, equipment or other tangible personal property purchased without payment of Nevada sales tax and that was stored, used or consumed by you.
If you have a contract exemption, give contract exemption number.
Amount Subject to Use Tax (Column A) × Tax Rate (Column B) = Calculated Tax (Column C).
Net use tax, penalty and interest
Line 18: Enter the sum of Column C.
Line 19: If this return is not submitted/postmarked and taxes are not paid on or before the due date as shown on the face of this return, 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 1 - 10: 2%, multiply by 0.02; 11 - 15: 4%, 0.04; 16 - 20: 6%, 0.06; 21 - 30: 8%, 0.08; 31 +: 10%, 0.10. Determine the number of days late the payment is, and multiply the net tax owed (Line 18) by the appropriate rate based on the table above.
The result is the amount of penalty that should be entered.
The penalty amounts are automatically calculated if you complete this form on-line.
Line 20: To calculate interest for each month, or fraction thereof, late, multiply Line 18 x 0.75% (or .0075).
Billing, credits and total amount due
Line 21: Enter any amount due for prior reporting periods for which you have received a Department of Taxation billing notice.
Line 22: Enter amount due to you for overpayment made in prior reporting periods for which you have received a Department of Taxation credit notice.
Do not take the credit if you have applied for a refund.
Only credits established by the Department may be used.
Line 23: Add Lines 18, 19, 20, 21 and then subtract Line 22 and enter the result.
Line 24: Enter the total amount paid with this return.
Make checks payable to Nevada Department of Taxation for the total amount remitted with the return.
Signing the return
In Signature of Taxpayer or Authorized Agent, sign the return, and fill in Title, Phone Number (with area code), Federal Tax ID Number (EIN or SSN) and Date.
This return including any accompanying schedule and statements has been examined by you and to the best of your knowledge and belief is a true, correct and complete return.
More rules for Form REV-F009
Complete and detailed records of all purchases as well as income from all sources and expenditures for all purposes, must be kept so your return can be verified by a Department auditor.
You can drop off your return with payment to your local office or mailed to: Nevada Department of Taxation, P.O. Box 846715 Los Angeles, CA 90084-6715. If you have questions concerning this return, please call the Call Center at (866) 962-3707, Monday through Friday.
Common questions about Form REV-F009
Where do I file it?
This return can be filed on My Nevada Tax at https://MyNVTax.nv.gov and all calculations will be performed for you.
Sources
[1] Form REV-F009 (V2026.1), Consumer Use Tax Return, State of Nevada Department of Taxation (the Official source link on this page).
