Nevada Revised Statutes Title 32. Revenue and Taxation § 372.380. 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:

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 State 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.