To get a resale certificate in Nevada, register your business with the state, obtain a Nevada sales tax permit from the Department of Taxation, then download Form TAX-F005, fill it out, and give a signed copy to each supplier you buy inventory from. Nevada does not mail you a pre-printed certificate. The document is something you complete yourself and hand to vendors so they can justify not charging you sales tax on goods you plan to resell. Nevada law presumes every sale is taxable until proven otherwise, and the certificate is the proof.1Nevada Legislature. Nevada Revised Statutes 372.155 – Presumption of Taxability; Purchase for Resale; Sale by Drop Shipment
The Three Registrations You Need First
You can’t use a resale certificate until you have an active sales tax permit, and you can’t get the permit without first completing two earlier steps. The order matters.
- Apply for a Federal Employer Identification Number (EIN) through the IRS. Sole proprietors without employees can use a Social Security Number instead, but most business structures need an EIN.
- Register for a Nevada business license through SilverFlume, the Secretary of State’s online portal at nvsilverflume.gov. You need the EIN before you can complete this step.
- Register for a sales and use tax permit through the Department of Taxation. This is a separate portal, My Nevada Tax at mynvtax.nv.gov. You need the business license before this step.
Each stage depends on the one before it.2State of Nevada Department of Taxation. Start / Run a Business Before you begin, have your legal business name, physical and mailing addresses, the names and titles of all owners or officers, an estimate of projected monthly taxable sales, and a description of what you sell.
If you prefer paper, download the Nevada Business Registration Form and mail it to the Department of Taxation, 3850 Arrowhead Dr., Carson City, NV 89706. Online applications process faster; paper filings can take several weeks, especially without payment enclosed.
The permit fee is $15 per business location.2State of Nevada Department of Taxation. Start / Run a Business Each location needs its own permit. The state may also require a security deposit based on your projected tax liability, though no deposit is required if the calculated amount would be $1,000 or less.3Legal Information Institute. Nevada Admin Code 372.825 – Security Required for Payment
Once issued, the Nevada sales tax permit does not expire. It stays active until you close the account with the Department, and you’re required to display it at your business location.4State of Nevada Department of Taxation. Register a Business FAQs
Filling Out Form TAX-F005
With an active sales tax permit in hand, download Form TAX-F005 from the Department of Taxation’s website.5State of Nevada Department of Taxation. Sales Tax and Use Tax The form is available in English and Spanish.
The certificate requires:
- Your seller’s permit number, which ties the certificate to your active registration.
- A description of your business type (for example, clothing, auto parts, electronics).
- The supplier’s name.
- A description of the items you’re buying, either itemized or as a general category of property held for resale.
- Your name and business address as they appear on your permit.
- The signature of an authorized person and the date.
By signing, you certify that everything covered by the certificate will be resold as tangible personal property. You also acknowledge that if you end up using any of those items yourself, you must report and pay sales tax on them.6Nevada Department of Taxation. TAX-F005 Resale Certificate
Giving the Certificate to Your Vendors
Send or hand a completed, signed copy to each supplier you buy inventory from. A physical copy or a digital scan both work. The vendor keeps it on file as evidence they had a legitimate reason not to collect sales tax.
Nevada law puts the burden of proof on the seller. If an auditor questions a tax-free sale, the vendor has to show they accepted a valid resale certificate from a registered buyer.1Nevada Legislature. Nevada Revised Statutes 372.155 – Presumption of Taxability; Purchase for Resale; Sale by Drop Shipment Many vendors verify your permit status through the Department of Taxation’s online Re-Sales Permit Search before accepting the certificate, because if the certificate turns out to be invalid, they can be held liable for the uncollected tax.
Under Nevada regulations, a seller is treated as having received a valid resale certificate if they obtain a fully completed form, or the information needed to complete one, within 90 days of the sale. If the Department later requests documentation, the seller has 120 days from that request to produce the completed certificate.7Legal Information Institute. Nevada Admin Code 372.730 – Resale Certificates Best practice is still to give the certificate before or at the time of your first purchase from a new vendor. The 90-day window is a fallback.
When You Pull an Item From Inventory for Your Own Use
This is where businesses get into trouble. You buy something tax-free with a resale certificate, then use it in your own operations instead of reselling it. Maybe a laptop from stock ends up on the office desk, or a tool bought for resale gets pressed into use by the business. The moment that item shifts from “held for resale” to “used by the business,” you owe use tax on it, measured by the original purchase price.6Nevada Department of Taxation. TAX-F005 Resale Certificate
There is a narrow exception for items held for display, demonstration, or retention while actively offered for sale. Beyond that, you must self-report the tax on your next return. Auditors look for it.
Out-of-State Buyers and Drop Shipments
If you’re an out-of-state business buying goods from a Nevada supplier for resale, you don’t necessarily need a Nevada permit. The Department accepts out-of-state resale certificates as long as they contain the same core information Nevada requires: permit number, business description, item description, and signature.8State of Nevada Department of Taxation. Sales Tax FAQs Nevada also accepts the Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate.9Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction
Drop shipments are covered too. When you take an order from a customer and direct a Nevada manufacturer or wholesaler to ship directly to that customer, the sale between you and the manufacturer is treated as a resale transaction. The manufacturer needs a resale certificate from you to justify not collecting tax, and NRS 372.155 recognizes the exemption even when goods ship straight to a third party.1Nevada Legislature. Nevada Revised Statutes 372.155 – Presumption of Taxability; Purchase for Resale; Sale by Drop Shipment
Penalties for Misuse
Using a resale certificate to avoid sales tax on items you know you won’t resell is a misdemeanor. The statute targets anyone who gives a certificate for property they know at the time of purchase is not going to be resold in the regular course of business.10Nevada Legislature. Nevada Revised Statutes 372.175 – Improper Use of Resale Certificate; Penalty
Penalties climb if the Department determines you filed false or fraudulent returns to cover the misuse. A fraudulent return filed with intent to evade tax is a gross misdemeanor carrying a fine between $300 and $5,000, up to 364 days in county jail, or both. Failing to furnish required returns or submitting false data can bring fines up to $500 per offense. These criminal penalties are separate from the back taxes and interest you’ll owe.