Nevada requires a State Business License. Every Nevada LLC gets it from the Secretary of State when it files its initial list, and renews it every year. Most businesses then also need a local licence from their city or county, and a sales tax permit if they sell taxable goods. This guide explains each step.
Step 1: State Business License
Under Nevada law, a business organised in Nevada, with an office in Nevada, with a Nevada registered agent, or paying wages to someone working in Nevada must hold a State Business License. Entities that file with the Secretary of State get it when they file their initial or annual list.
- Fee: $200 a year for an LLC ($500 for corporations). Late renewal adds a $100 penalty.
- Forming a Nevada LLC: Articles of Organization $75 + Initial List of Managers or Members $150 + State Business License $200 = $425 in state fees.
- Every year after: Annual List $150 + licence renewal $200 = $350, due by the last day of your anniversary month. A late annual list adds a $75 penalty.
- Exemptions include governmental entities, 501(c) nonprofits, and certain individuals — such as some small home-based sole proprietors and people renting out four or fewer homes. A Nevada LLC receives the licence with its initial and annual lists.
Filings are made online with the Secretary of State, whose new Orion portal is replacing SilverFlume. See our Nevada LLC guide for every formation step.
Step 2: Department of Taxation registration
- Sales tax permit: needed if you sell taxable goods. It costs $15 per Nevada location. The Department may ask for a security deposit based on your expected sales; none is required if the calculated amount is $1,000 or less. The state base rate is 6.85% — 8.375% in Clark County once local taxes are added.
- Commerce Tax: applies only once Nevada gross revenue exceeds $4 million in a fiscal year (1 July–30 June). Businesses below that do not file.
Step 3: City or county business licence
You need a licence in each jurisdiction where you do business. Apply to the city if you are inside city limits, or to the county in unincorporated areas:
- Las Vegas: general business licences can be applied for online. For general retail sales, for example, you pay $150 at application ($100 licence fee + $50 processing fee); ongoing fees are based on gross revenue.
- Clark County (unincorporated areas only): a $45 non-refundable application fee plus a licence fee set by business category. Get your State Business License, sales tax permit and any fictitious firm name first.
- Henderson: about 100 licence classifications, each with its own fee. Licences are renewed every six months.
- Reno: a $25 (home-based) or $40 (commercial) application fee, plus an annual fee from $70 for gross receipts up to $20,000 and $150 up to $100,000.
Step 4: Professional and contractor licences
Contracting without a licence from the Nevada State Contractors Board is a crime. There is a narrow handyman exemption for repair or maintenance work under $1,000 (labour and materials) that needs no permit and is not plumbing, electrical, refrigeration or HVAC work. Other regulated activities — real estate, gaming, cosmetology, medicine, nursing, insurance, engineering and more — have their own state boards.
Hiring staff: DETR and payroll tax
Register with DETR for unemployment insurance once you pay $225 or more in wages in a calendar quarter. New employers pay 2.95% plus 0.05% for the Career Enhancement Program, on the first $43,700 of each employee's 2026 wages. Registering with DETR also registers you for the Modified Business Tax: 1.17% of taxable wages above $50,000 a quarter for most general businesses (after allowable health-benefit deductions), with a quarterly return due even if nothing is owed.
Home-based businesses
Home businesses still need the local licence. In Las Vegas you also need a one-time $50 Home Occupation Permit, and you must follow its rules: no employees reporting to the home, no more than two customers at a time, no signs showing the address, and no outdoor storage.
Fictitious firm names (DBA)
If you trade under a name that is not your LLC's legal name, file a fictitious firm name with the county clerk in each county where you do business. In Clark County the fee is $25, renewed every 5 years; Washoe County (Reno) also charges $25. Filing does not give you exclusive rights to the name.
Checklist and costs
- Form your Nevada LLC with its Initial List and State Business License — $425 (details).
- Get your EIN — free from the IRS.
- Get a sales tax permit if you sell taxable goods — $15 per location.
- File a fictitious firm name if you use a trade name — $25 in Clark County.
- Get your city or county business licence.
- Obtain any contractor or professional licence your work requires.
- File the Annual List and renew the State Business License — $350 every year.
Not sure which licences apply to you? Our business licence research service identifies every federal, state, county and city requirement for your Nevada LLC, with forms and fees. Or start with the company: form your Nevada LLC now.
General information, not legal or tax advice. Fees and rules are set by each agency, city and county and change over time — confirm with the issuing office before you apply. Checked October 2026.