Sales Tax Refunds in Clark County, Nevada

The sales and use tax rate in Clark County, Nevada, increased on January 1, 2016. As a result, contractors and subcontractors may be eligible for a sales and use tax refund on the increase.

Refunds may be available for contractors and subcontractors who have written contract agreements involving the sale or purchase of tangible personal property used for the construction of an improvement to real property, provided one of the following is true:

• It was entered into on or before the effective date of the tax increase; or
• A binding bid was submitted before that date if the bid was afterward accepted, and pursuant to the terms of the contract or bid, the contract price or bid amount may not be adjusted to reflect the imposition of the tax,

Contractors and subcontractors meeting the above requirements may request a refund authorization letter from the Nevada Department of Taxation. Additional information.

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