The Commerce Tax is an annual tax passed by the Nevada Legislature during the 2015 Legislative Session. The tax is imposed on businesses with a Nevada gross revenue exceeding $4,000,000 in the taxable year.The Commerce Tax return is due 45 days following the end of the fiscal year (June 30). If the 45th day falls on a weekend or holiday, the return is due on the next business day.

The 2019 - 2020 Commerce Tax return is due August 14, 2020.