Form Txr-06.01 - Supplemental Bad Debt Return - Nevada Dept Of Taxation

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NEVADA DEPT OF TAXATION
Permit No:
______________
SUPPLEMENTAL BAD DEBT RETURN
For Department Use Only
Mail Original to:
Nevada Department of Taxation
1550 E. College Parkway
Suite 115
Carson City NV 89706
BUSINESS NAME & ADDRESS:
For
_______________
ending __________
(Month/Quarter)
ENTER AMOUNTS IN
COUNTY OF SALE/OR
COLUMN A
X COLUMN B
= COLUMN C
DELIVERY
UNCOLLECTED TAXABLE AMOUNT
TAX RATE
CALCULATED TAX
01 CHURCHILL
7.00%
or
.07
02 CLARK
7.00%
or
.07
03 DOUGLAS
6.50%
or
.065
04 ELKO
6.50%
or
.065
05 ESMERALDA
6.50%
or
.065
06 EUREKA
6.50%
or
.065
07 HUMBOLDT
6.50%
or
.065
08 LANDER
6.50%
or
.065
09 LINCOLN
6.50%
or
.065
10 LYON
6.50%
or
.065
11 MINERAL
6.50%
or
.065
12 NYE
6.75%
or
.0675
13 CARSON CITY
7.00%
or
.07
14 PERSHING
6.50%
or
.065
15 STOREY
7.00%
or
.07
16 WASHOE
7.00%
or
.07
17 WHITE PINE
6.75%
or
.0675
TOTALS
18.
18. TOTAL UNCOLLECTED TAX CREDIT
19.
19. ENTER COLLECTION ALLOWANCE (1.25% OR .OI25 OF LINE 18)
20.
20. NET UNCOLLECTED TAX CREDIT (LINE 18 MINUS LINE 19)
Retailers unable to collect all or part of the sales price of any sale of tangible personal property, may qualify for a credit against the amount of sales
tax previously paid to the State of Nevada. The sale must have been included in the gross receipts reported for a previous sales tax reporting
period(s) and must have been taken as a deduction on the business’ Federal Income Tax Return as an amount deemed uncollected. Credit will not
be authorized for any sales that occurred prior to July 1, 1997.
If a retailer qualifies for this credit, this return may be filed after filing the Federal return claiming the deduction. If the Internal Revenue Service
disallows any deduction, the retailer must amend the Supplemental Bad Debt Return to repay the tax due on the disallowed credit.
Enter on appropriate county line the uncollected taxable amount claimed on your Federal Income Tax Return. Reduce the amount of tax payable
on Line 25 of your Sales & Use Tax Return by the amount of Net Uncollected Tax Credit (Line 20).
This return must be attached to your Sales & Use Tax Return in order to receive credit.
Signed by
Date ____________________________
Supplemental Bad Debt Return
TXR-06.01
Revised 12-03-97

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