Nevada Tax Department Releases Bulletin Concerning Taxation of Interstate Sales of Firearms

The Nevada Department of Taxation released a technical bulletin concerning the taxation of interstate retail sales of firearms. The bulletin provides that: 1) delivery of firearm in Nevada is a retail sale, and the retailer must collect and remit sales tax on the purchase of the firearm; 2) the background check fee is a government regulatory fee not subject to sales tax; 3) service charges by firearms dealer to handle and process the delivery are not subject to tax; and 4) firearm repair services are not taxable. [Nev. Dep’t of Tax’n, Tax Bulletin SUT: 24-001, 12/01/24]

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