Does Nevada have no income tax?
The state of Nevada does not currently levy income taxes on individuals or corporations, nor has it ever.
The Nevada Resort Association notes that Nevada’s gaming tax makes up for this, providing more than a third of the state’s revenue in fiscal year 2020.
Nevada does levy a payroll tax on businesses and a gross receipts tax on corporations with more than $4 million in revenue. It also has an above-average sales tax rate.
Nine states effectively have no state-level income tax, with the rest having enacted one at some point between 1901 and 1976.
At the federal level, the first two attempted income taxes were introduced in 1862 and 1894, but were repealed due to public opposition and struck down by the Supreme Court, respectively.
In 1913, the 16th Amendment was ratified, allowing the U.S. government to levy income taxes, which it has done ever since.