Nevada has a sales tax, but residential and commercial cleaning are treated as not taxable, inferred from the Department of Taxation's statement that services not tied to a sale of tangible personal property aren't subject to it. Nevada doesn't tax wages, and the minimum wage is a single $12.00 an hour, with no change announced as of October 20, 2026.
For a Nevada cleaning company, the minimum wage carries more detail than the sales tax. It's a single $12.00 rate, and the Labor Commissioner's bulletins label its start date in different ways. Below I cover sales tax, the ABC test, payroll registration, the minimum wage, and what all of it means for your books.
Sales tax on cleaning
Nevada has a sales tax, but residential and commercial cleaning are treated as not taxable. That's an inference from the Department of Taxation's statement that services not tied to a sale of tangible personal property, with consulting as its example, are not subject to sales tax. Cleaning and janitorial work aren't named. More on my page about Nevada sales tax on cleaning services.
Source: Nevada Department of Taxation, Sales Tax FAQs
Employees or subcontractors?
Nevada uses the ABC test for unemployment insurance, in NRS 612.085. How employees and subcontractors each show up in the books is in 1099 subcontractors vs. W-2 employees. Whether a particular cleaner is an employee is a legal question for your CPA or an employment attorney.
Source: Nevada Legislature, NRS Chapter 612, Unemployment Compensation (Rev. 4/15/2026)
Payroll registration
Nevada doesn't tax wages, so there's no state income tax withholding account. Unemployment insurance is with the Nevada Department of Employment, Training and Rehabilitation, Employment Security Division. This page doesn't include a registration link for that account.
Source: Nevada Department of Taxation, Tax Information for Nevada (Income Tax in Nevada)
Source: Nevada DETR, Employment Security Division, Contributions Newsletter (December 2025)
Minimum wage
Nevada's minimum wage is $12.00 an hour, a single rate. It began on July 1, 2024, according to the Labor Commissioner's November 2023 bulletin table and the AJR 10 resolution text. The current bulletin, posted June 29, 2026, restates $12.00 but labels it effective July 1, 2025 in its text and July 1, 2026 in its table, and it announces no change. Under the AJR 10 text as passed by the Legislature, the rate isn't indexed and stays at $12.00 unless the federal minimum wage rises above $12.00. That rule comes from the resolution text, not from the constitution as currently published.
Source: U.S. Department of Labor, Wage and Hour Division, State Minimum Wage Laws (updated July 1, 2026)
Source: Nevada Labor Commissioner, 2026 Minimum Wage Bulletin (posted June 29, 2026)
Source: Nevada Labor Commissioner, 2023 Minimum Wage Bulletin (November 14, 2023)
Source: Nevada Legislature, Assembly Joint Resolution No. 10 (80th Session), enrolled
What this means for your books
There's no collected sales tax on cleaning to hold in Nevada, by inference from the general rule, so most of the bookkeeping attention goes to labor. A wage rate in your books isn't just a figure on a poster. It's the cost behind every hour on every job, it's the base your payroll records are built on, and it's the number that tells you whether a contract still pays. Payroll goes in at what each person is actually paid, and my payroll for cleaning businesses page covers how that's recorded. Receipts still get recorded in full and tied to deposits.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep payroll and receipts recorded accurately; whether any of your work is tied to a sale of goods, and what that means for tax, is a question for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.