Nevada Sales and Use Tax Return — Form REV-F013 (combo form+instructions)

# FORMULA

# TOTALS

1. TOTAL CALCULATED SALES (18a) AND USE (18b) TAX 19.
2. ENTER COLLECTION ALLOWANCE FOR TIMELY FILING (LINE 18a x 0.25%) 20.
3. NET SALES TAX (LINE 18a - LINE 19)

21.

# TAX RATE SUBJECT TO USE TAX TAX

# IS NO COLLECTION ALLOWANCE FOR USE TAX

1. 22.

PENALTY (See Instructions for current rate & calculation)

1. 23.

INTEREST (See Instructions for current rate & calculation)

1. 25.

# TOTAL AMOUNT REMITTED WITH RETURN

LINES 1 THROUGH 17:
COLUMN A: TOTAL SALES - On the appropriate county line, enter the amount of all sales (excluding the sales tax collected) related to Nevada business including
(a) cash sales; (b) conditional sales; (c) sales exempt from tax.

COLUMN B: EXEMPT SALES - Enter that portion of your sales not subject to tax, i.e., sales (a) for which you receive a resale certificate;

(b) to Federal Government, State of Nevada, its agencies, cities or counties and school districts;

(c) to religious or charitable organizations for which you have copies of exemption letters on file;

(d) newspapers of general circulation published at least once a week;

(e) animals, seeds, annual plants and fertilizer, the end product of which is food for human consumption;

(f) motor vehicle or special fuels used in internal combustion or diesel engines;

(g) wood, presto logs, pellets, petroleum, gas and any other matter used to produce domestic heat;

(h) prescription medicines dispensed pursuant to a prescription of a licensed physician, dentist or chiropodist;

(i) food products sold for home preparation and consumption;

(j) out-of-state sales.

COLUMN C: TAXABLE SALES - Total Sales (Column A) - Exempt Sales (Column B) = Taxable Sales (Column C).
COLUMN E: CALCULATED TAX - Taxable Sales (Column C) × Tax Rate (Column D) = Calculated Tax (Column E).
COLUMN F: AMOUNT SUBJECT TO USE TAX - On the appropriate county line, enter (a) the purchase price of merchandise, equipment or other tangible personal property purchased without payment of Nevada tax (by use of your resale certificate, or any other reason) and that was stored, used or consumed by you rather than being resold. NOTE: If you have a contract exemption, give contract exemption number.
COLUMN H: CALCULATED TAX - Amount Subject to Use Tax (Column F) × Tax Rate (Column G) = Calculated Tax (Column H).
LINE 18a: Enter the total of Column E.
LINE 18b: Enter the total of Column H.
LINE 19: Take the Collection Allowance only if the return and taxes are postmarked on or before the due date as shown on the face of the return. If not postmarked by the due date, the Collection Allowance is not allowed. To calculate the Collection Allowance multiply Line 18a × 0.25% (or .0025). NOTE: Pursuant to NRS
372.370, the Collection Allowance is applicable to Sales Tax only.
LINE 20: Subtract Line 19 from Line 18a and enter the result.
LINE 21: Add Line 20 to Line 18b and enter the result.
LINE 22: 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 Determine the number of days late the payment is, and multiply the net tax owed (Line 21) by the appropriate rate based on the table above. The result is the amount of penalty that should be entered. For example, the taxes were due January 20th, but not paid until February 4th. The number of days late is 15 so the penalty is 4%. The penalty amounts are automatically calculated if you complete this form on-line.
LINE 23: To calculate interest for each month, or fraction thereof, late, multiply Line 21 x 0.75% (or .0075).
LINE 24: Enter any amount due for prior reporting periods for which you have received a Department of Taxation debit notice.
LINE 25: 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. NOTE: Only credits established by the Department may be used.
LINE 26: Add Lines 21, 22, 23, 24 and then subtract Line 25 and enter the result.
LINE 27: Enter the total amount paid with this return.
Complete and detailed records of all sales, as well as income from all sources and expenditures for all purposes, must be keep so your return can be verified by a Department auditor.
This return must be signed prior to submission. You can drop off your return with payment to your local office or mailed to: Nevada Department of Taxation, P.O. Box 846189, Los Angeles,CA 90084-6189
If you have questions concerning this return, please call our Call Center at (866) 962-3707, Monday through Friday.

# COMBINED SALES AND USE TAX RETURN INSTRUCTIONS

(This return is for use by sellers of tangible personal property who are registered with the Department.)
A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS. IF YOU FILE THIS RETURN ON THE DEPARTMENT OF TAXATION E-
SERVICES WEBSITE, MY NEVADA TAX, THE CALCULATIONS WILL BE DONE FOR YOU.
Please note: If this is an amended return for the specified filing period, please ensure the box is checked. Or you can file an amended return on My Nevada Tax. 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 Penalty Percentage Multiply by:
1 - 10 2% 0.02
11 - 15 4% 0.04
16 - 20 6% 0.06
21- 30 8% 0.08
31 + 10% 0.10
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