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Nevada Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Nevada Department of Taxation's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Nevada, give your supplier a completed Nevada Resale Certificate (TAX-F005); you need a Nevada seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales/Use Tax Permit (Seller's Permit): $15.

Resale form

TAX-F005

buyer fills it in

Permit fee

$15

Sales/Use Tax Permit (Seller's Permit)

SST form

Accepted

SSTGB Form F0003

MTC form

Accepted

uniform certificate

Nevada resale certificate and permit rules

Nevada: seller's permit & resale certificate

Sales tax · Agency: Nevada Department of Taxation

Permit

Sales/Use Tax Permit (Seller's Permit)

Registration fee

$15

SST form

Accepted

MTC form

Accepted

Resale certificate: Nevada Resale Certificate (TAX-F005)Get the official form →
How long it's valid: Does not expire; Department FAQ: 'A Nevada Resale Certificate does not expire. It is valid until the retailer closes its business and sales tax account.' Blanket certificates with a general description are valid until revoked in writing (NAC 372.730(5)). Seller must obtain it within 90 days of sale (or within 120 days of a Department request). Department recommends verifying customers' certificates regularly.
Seller's permit: Sales/Use Tax Permit (Seller's Permit) — $15. $15.00 per business location (also charged when adding or moving a location). A Nevada State Business License (Secretary of State) is required before registering. A security deposit may be required (Department training material: twice estimated quarterly tax for quarterly filers / three times estimated monthly tax for monthly filers; none if the calculated security is under $1,000). Consumer Use Tax Permit (non-retailers) has no permit fee.Register with Nevada Department of Taxation →Renewal: Does not expire — 'The Seller's Permit ... does not expire and remains in place until the sales tax account is closed with the Department.'
Buyer registered in another state?: Conditional — NAC 372.730(2)(b): if the purchaser is not required to hold a Nevada permit because it makes no sales in Nevada (or sells only exempt property), it should note that fact on the certificate in the space for the seller's permit number. The SST certificate (accepted by Nevada) also allows another state's registration number.
Multistate forms: NAC 372.730 prescribes the Nevada general form (TAX-F005) or 'any form which indicates that property is to be purchased for resale' and which the Department determines satisfies the Streamlined Sales and Use Tax Agreement and is suitable for Nevada. Nevada is a full SST member and is listed on the MTC Uniform Resale Certificate (MTC note: resale only, not an exemption certificate; periodic renewal recommended; contractors should not use it). Department notice: a Sales Tax Permit is not interchangeable with, and may not be used in lieu of, a Resale Certificate. Contractors generally may not use resale certificates for construction materials (NAC 372.200).
Verify a certificate: Official verification lookup →
Good to know: Property bought on a resale certificate and then used (other than retention, demonstration or display) is subject to use tax measured by purchase price.
A person buying property in Nevada for lease/rental may give a resale certificate and pay tax on rental receipts instead (NAC 372 lease provisions).

Official sources for Nevada (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Nevada agency's pages, forms and rules don't state (1 item, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Nevada, step by step

Register for a Sales/Use Tax Permit (Seller's Permit) with the Nevada Department of Taxation ($15). Register online.
Fill in the Nevada Resale Certificate (TAX-F005) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Nevada sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Michigan, Minnesota, Nebraska, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: Nevada sales tax rates, nexus and filing · sales tax nexus checker · Nevada business licenses

Nevada resale certificate FAQ

How do I get a resale certificate in Nevada?

Register for a Sales/Use Tax Permit (Seller's Permit) with the Nevada Department of Taxation, then fill in the Nevada Resale Certificate (TAX-F005) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Nevada seller's permit cost?

$15. $15.00 per business location (also charged when adding or moving a location). A Nevada State Business License (Secretary of State) is required before registering. A security deposit may be required (Department training material: twice estimated quarterly tax for quarterly filers / three times estimated monthly tax for monthly filers; none if the calculated security is under $1,000). Consumer Use Tax Permit (non-retailers) has no permit fee. Renewal: Does not expire — 'The Seller's Permit ... does not expire and remains in place until the sales tax account is closed with the Department.'

Does Nevada accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. NAC 372.730 prescribes the Nevada general form (TAX-F005) or 'any form which indicates that property is to be purchased for resale' and which the Department determines satisfies the Streamlined Sales and Use Tax Agreement and is suitable for Nevada. Nevada is a full SST member and is listed on the MTC Uniform Resale Certificate (MTC note: resale only, not an exemption certificate; periodic renewal recommended; contractors should not use it). Department notice: a Sales Tax Permit is not interchangeable with, and may not be used in lieu of, a Resale Certificate. Contractors generally may not use resale certificates for construction materials (NAC 372.200).

Can an out-of-state business use its home-state resale number in Nevada?

Conditional — NAC 372.730(2)(b): if the purchaser is not required to hold a Nevada permit because it makes no sales in Nevada (or sells only exempt property), it should note that fact on the certificate in the space for the seller's permit number. The SST certificate (accepted by Nevada) also allows another state's registration number.

How long is a Nevada resale certificate valid?

Does not expire; Department FAQ: 'A Nevada Resale Certificate does not expire. It is valid until the retailer closes its business and sales tax account.' Blanket certificates with a general description are valid until revoked in writing (NAC 372.730(5)). Seller must obtain it within 90 days of sale (or within 120 days of a Department request). Department recommends verifying customers' certificates regularly.