Nev. Rev. Stat. § 374.385 — Reporting and payment periods

1.  Except as otherwise provided in this
section or required by the Department pursuant to NRS 360B.200 , the reporting and payment
period of:
(a) A taxpayer whose taxable sales do not exceed
$10,000 per month is a calendar quarter.
(b) A taxpayer who files reports on a quarterly
basis in accordance with paragraph (a) and:
(1) From whom no tax is due pursuant to
this chapter for the immediately preceding three quarterly reporting periods;
or
(2) Whose taxable sales do not exceed a
total amount of $1,500 for the immediately preceding four quarterly reporting
periods,
Ê is 12
calendar months, unless the taxable sales of the taxpayer exceed a total amount
of $1,500 for such a 12-month reporting and payment period or $10,000 for a
calendar month.
2.  The Department, if it deems this action
necessary to ensure payment to or facilitate the collection by the county of
the amount of taxes, may require returns and payment of the amount of taxes for
periods other than calendar months or quarters, depending upon the principal
place of business of the seller, retailer or purchaser as the case may be, or
for other than monthly, quarterly or annual periods.