Truckee Meadows Hobby & Craft has twelve Nevada sales-tax dates in 2026, no Nevada income-tax date, and a payroll tax the tool does not put on the sheet

The moment

Truckee Meadows Hobby & Craft is a shop in Sparks, Nevada, that sells model kits, paint, yarn and picture-framing supplies. Marcus Albrecht opened it in 2015. It has three W-2 employees besides Marcus, it is taxed as an S corporation, and it collects Nevada sales tax at the counter. It is the fifth of October. The holiday rush is five weeks off, and Marcus is writing the shop's tax dates for the next twelve months on one sheet.

What they did instead

Marcus's habit was the last day of the month. Nevada used to work that way, and the habit outlived the rule. In January 2026 the Department of Taxation announced that Assembly Bill 594 had moved the deadline to the 20th. A shop that still files on the last day of the month is ten days late on every return. The cost is a late return on tax the shop already took from customers, and the fix costs nothing but knowing the new day. There is a second trap inside the new rule. The 20th is a weekend in three months of 2026, and Marcus's bookkeeper files on whichever day the calendar app says.

The questions a CFO asks first

1. How many Nevada dates does the shop have in the next year, and does any of them share a day with something else?
2. What does the 20th do when it lands on a weekend?
3. What changes if Nevada has the shop on a quarterly schedule, or on one the tool does not date?
4. Nevada has no personal income tax. Does that mean sales tax is the shop's only Nevada tax?

The arithmetic, shown

Six engine runs, all through the tool's own engine, all built on the shop's profile: an S corporation, three W-2 employees, no 1099 contractors, Nevada as the state, registered to collect Nevada sales tax.

Scenario one: monthly, the schedule the shop is on. The Department's press release says

> Beginning with the January 2026 filing period, businesses will be required to file and pay Sales and Use taxes by the 20th day of the month following the end of each taxable period. ... New Due Date: Sales and use tax payments must be submitted by the 20th of the month following the reporting period. If the 20th occurs on a weekend or recognized holiday, payment shall be due on the next business day. Effective Date: February 20, 2026.

The tool applies it as a formula. It returns twenty-four dated line items. Twelve are Nevada sales-tax returns, dated 2026-01-20 first and 2026-12-21 last. The other twelve are federal: the S corporation's own Form 1120-S on March 16, 2026 (March 15 is a Sunday), the owner's Form 1040 on April 15, the owner's four estimates, four Form 941 payroll returns, Form 940 and the W-2s. There is no Nevada income-tax line, and the tool says why. It prints the Department's own list of what it administers, which runs from Bank Branch Excise Tax to Transportation Connection Tax and has no personal or corporate income tax on it.

Nine of the twelve dates are the 20th. Three are not. The June 20 date is a Saturday, so it becomes Monday June 22. September 20 and December 20 are Sundays, so they become Monday September 21 and Monday December 21. Here Nevada's sentence and the tool agree: the next business day, for every filer.

Look at the first line. The release says the new rule begins with the January 2026 filing period and gives February 20, 2026 as the effective date. The January 20 line on the sheet is for the period before that, and the tool dates it by the same formula. It has already passed, and the quote does not say what the old deadline for the December 2025 return was. Treat the first line as history, not as a date the new rule set.

The crowding is none. Each of the twelve Nevada dates is the only item on its day. The federal dates sit elsewhere: February 2 carries three items, the fourth-quarter Form 941, Form 940 and the W-2s, and March 16, April 15, June 15, September 15 and January 15 each carry one.

The sheet has twelve Nevada dates and the year has a thirteenth. The return for December 2026 is due Wednesday January 20, 2027, and it is not on the sheet. In the quarterly run the tool says so in a note. In the monthly run it says nothing. It is one more line for the wall.

Scenario two: the same shop on the quarterly schedule. The tool returns fifteen items, three of them Nevada: April 20, July 20 and October 20, a Monday, a Monday and a Tuesday, so no weekend question. It adds

> The Q4 2026 quarterly return (due January 2027) isn't listed — this run only checked 2026 dates, which doesn't cover January 2027 yet.

Who is monthly and who is quarterly is a line the Department publishes. The tool quotes it:

> Frequency: Can be filed: Monthly- mandatory if taxable sales are more than 10K per month. Quarterly- if less than $10,000 per month. Annual- if less than $1,500 sales in previous year.

Read it against a real shop. If the shop's taxable sales run $12,400 a month, that is over the line and the return is monthly. If they run $9,200 a month, that is under it and the return is quarterly. A shop at exactly $10,000 is in neither sentence. The page does not say which months are measured, or who assigns the schedule, and the tool does not either. It asks.

Scenario three: a schedule the tool does not date. If the shop is annual or not sure, the tool returns twelve items, all federal, and no Nevada date. It says

> This tool doesn't compute a specific date for an annual or "not sure" Nevada sales-tax filer

and prints the Department's release with a pointer to its page.

Scenario four: the frequency not yet confirmed. With everything else answered and the filing frequency left blank, the tool does not guess. It returns a named refusal: missing: ["how often Nevada has this business file sales tax"]. Nothing computes until there is an answer.

Scenario five: the identical profile as a calendar-year C corporation. The tool returns twenty-three items, one fewer than the S corporation. Federal Form 1120 and four Form 1120-W deposits arrive in place of the Form 1120-S, the owner's Form 1040 and the owner's four estimates. The twelve Nevada lines do not change, and none is added, because Nevada has no corporate income tax. Mark the tax year as not calendar-year, or as unconfirmed (scenario five b), and the tool returns eighteen items: the five corporate federal dates vanish and the twelve Nevada sales-tax returns stay.

What changed

Marcus has twelve Nevada dates on the same sheet as the federal payroll and estimated-tax dates, and none crowds another. The numbers to watch are one, three and one. One is the rule change: the 20th, not the last day, from the February 2026 return. Three dates are weekend 20ths, and Nevada's own sentence moves them to Monday. One return, January 20, 2027, is a real date that the monthly run leaves off. The twelve go on the wall, the thirteenth goes on beside them in pencil, and the shop's bookkeeper stops filing on the last day of the month.

What the tool will not do

It will not decide which schedule the shop is on. It will not compute the tax owed on any return. It does not know about a recognized holiday that falls on a 20th: it moves weekends only. And for the shop specifically, the sheet is shorter than the real year in a way the tool does say, once, in a note:

> This tool doesn't include Nevada's Commerce Tax (a separate gross-receipts tax, but only above $4,000,000 in annual Nevada revenue) or its Modified Business Tax (a quarterly payroll tax on any employer) — this run only verified Nevada's sales tax rule, not those two.

Nevada's list has twenty taxes and fees on it, and the tool dates one of them. A shop with three employees should ask the Department or its accountant about the Modified Business Tax. The tool did not check what that tax requires of this shop, and its note is not an answer. It will not know about an extension, a payment plan or a penalty already assessed on any date above. This tool supports a named list of states, which the state picker in the tool shows, and every line above is the plain due date for the entity type it was told about.