A morphology evolution of SnO(2) nanoparticles from low-energy facets (i.e., {101} and {110}) to high-energy facets (i.e., {111}) was achieved in a basic environment. In the proposed synthetic method, octahedral SnO(2) nanoparticles enclosed by high-energy {111} facets were successfully synthesized for the first time, and tetramethylammonium hydroxide was found to be crucial for the control of exposed facets. Furthermore, our experiments demonstrated that the SnO(2) nanoparticles with exposed high-energy facets, such as {221} or {111}, exhibited enhanced catalytic activity for the oxidation of CO and enhanced gas-sensing properties due to their high chemical activity, which results from unsaturated coordination of surface atoms, superior to that of low-energy facets. These results effectively demonstrate the significance of research into improving the physical and chemical properties of materials by tailoring exposed facets of nanomaterials.