Indy Explains: What is Nevada's Commerce Tax?

Nevada's Commerce Tax is the most visible symbol of a 2015 effort to raise and extend more than $1 billion in new revenue.
It's reviled by those who see it as a reversal after voters rejected a margins tax on the 2014 ballot. It's defended by those who see it as an important source of money for education. And it's a sticking point in the governor's race — Republican Adam Laxalt wants to repeal it, while Republican Gov. Brian Sandoval has challenged anyone who does so to answer for the cuts they'd make to balance the budget.
But what exactly is the Commerce Tax, how big of a contribution does it make to the budget, and what should voters make of arguments that it doesn't directly fund education? Read on for more.
We’re looking out for Nevada — and for you
At The Nevada Independent, we spend our days monitoring government meetings so the public knows what’s happening behind the scenes, holding powerful institutions accountable, and helping you understand the issues that affect you.
In this critical election year, that mission is especially important.
In 2026, we’re closely watching state races, policy changes, and public accountability — so our community has accurate, trusted information when it matters most.
We’ve set a goal to raise $48,000 by April 24. Every gift moves us closer.
Will you step up and help us serve our community?
Choose an amount or learn more about membership
