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Marketplace facilitator law

Nevada marketplace facilitator law

If you sell on Amazon, Etsy, eBay or Walmart, Nevada's marketplace facilitator law decides who collects the tax — the platform or you. Here's how it works and what it means for your own registration.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify

Verify before you act

Sources currently disagree on some details for this state — especially the trailing-nexus window and how to deregister — so we've flagged it for manual review. Treat this page as a starting point and confirm with Nevada Department of Taxation or a tax professional before you register or deregister.

Has a marketplace law?
Yes
Facilitator collects & remits?
Yes
In effect since
October 2019
Counts toward your threshold?
Yes

Source: Nevada Department of Taxation

Does Nevada have a marketplace facilitator law?

Nevada's marketplace facilitator law took effect October 1, 2019. Marketplace facilitators (e.g., Amazon, eBay, Etsy, Walmart Marketplace) must collect and remit sales tax on all facilitated Nevada retail sales when the facilitator's total facilitated sales exceed $100,000 or 200 separate transactions in the preceding or current calendar year. Marketplace sales count toward the individual seller's economic nexus threshold.

Do you still need your own permit?

If you sell only through registered marketplaces in Nevada, the platform collects and remits the tax, so you often don't need your own permit for those sales. But the catch: those sales still count toward your economic-nexus threshold, so direct sales through your own store can still require you to register.

Direct sales (Shopify, WooCommerce) are different

Sales through your own store aren't facilitated by anyone — you collect Nevada tax on those yourself once you're registered. Many sellers are registered in Nevada only because of marketplace sales the platform already handles, which is exactly the kind of registration worth reviewing.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and separates your marketplace-collected sales from your direct sales in Nevada, so you only stay registered where you truly need to be. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Nevada Marketplace law FAQ

Does Nevada require marketplaces to collect sales tax?
Yes. Nevada's marketplace facilitator law took effect October 1, 2019.
If I only sell on Amazon, do I need to register in Nevada?
Often no for those facilitated sales, since the marketplace collects and remits. But the sales still count toward your threshold, so direct sales can change the answer.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Nevada sales tax

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.