Tax records for Nevada begin in the 1860's. These records are especially helpful for locating miners or other citizens who didn't own land but were required to pay a poll tax.
Most tax records were kept by the county and can be obtained from the county treasurer or assessor. The University of Nevada Library at Reno has tax records for the territorial period. The Nevada State Library and Archives has tax records for 1890 and 1891. The state library also has the Ormsby County tax records from 1862 to 1950 and the Lander County tax records from 1862 to 1971.
The Family History Library does not have copies of Nevada tax records