Nevada's Sales Tax Structure

Nevada has a state sales tax of 6.85 percent, but the total tax you pay at checkout is almost always higher because counties add their own local tax on top. The combined rate ranges from 7.375 percent in some areas to 8.375 percent in others, depending on which county you are in and what you buy.

The state portion funds education and general services. County portions vary because each county sets its own rate within limits set by state law. This means a $100 purchase in Las Vegas (Clark County) costs a different amount in tax than the same purchase in Reno (Washoe County).

Nevada is one of five states with no income tax, which is why the state relies more heavily on sales tax than most other states do. This affects how much tax you see on everyday purchases.

Key Takeaways

  • Nevada's state sales tax is 6.85 percent, but your actual tax rate depends on your county because counties add local tax on top.
  • Combined sales tax rates range from 7.375 percent to 8.375 percent depending on location.
  • Clark County (Las Vegas) and Washoe County (Reno) have different rates because each county sets its own local portion.
  • Nevada has no state income tax, so sales tax is a larger source of state revenue than in most other states.

County-by-County Tax Rates

Clark County, which includes Las Vegas and Henderson, charges a combined rate of 8.375 percent. Washoe County, which includes Reno and Sparks, charges 8.375 percent as well. Carson City charges 7.875 percent. Douglas County charges 7.875 percent. The remaining rural counties charge between 7.375 and 8.375 percent depending on local decisions.

These rates can change when a county votes to adjust its local portion. Before making a large purchase, you can check your specific county's current rate through the Nevada Department of Taxation website or by calling your county assessor's office.

What Is and Isn't Taxed

Most goods are taxed at the full rate, including clothing, electronics, furniture, and groceries. However, Nevada does not tax prescription medications or medical devices like hearing aids and wheelchairs. Food bought at a grocery store for home consumption is not taxed, but prepared food from a restaurant or deli counter is taxed.

Services are generally not taxed in Nevada, which means haircuts, car repairs, and plumbing work do not have sales tax added. However, some services bundled with goods—like installation of carpet or appliances—may be taxed depending on how the business structures the charge.

Clothing is taxed in Nevada, unlike in some neighboring states. A shirt, pair of pants, or shoes all have sales tax added at checkout.

How Sales Tax Appears on Your Receipt

When you check out, the cashier or register shows the subtotal, then adds the sales tax for your county, and gives you the final total. The tax is calculated on the subtotal before any discounts or coupons are applied in most cases, though some retailers explore discounts first and then calculate tax on the reduced amount.

Online purchases are taxed if the retailer has a physical location or warehouse in Nevada. If you order from a company with no Nevada presence, you typically do not pay Nevada sales tax at checkout, though some states require you to report and pay use tax on your own tax return—Nevada does not have a use tax, so this does not explore here.

Sales Tax on Large Purchases and Special Items

Cars, boats, and recreational vehicles are taxed on their purchase price in Nevada. A vehicle purchase of $20,000 will have sales tax added based on your county rate. Some counties offer tax breaks for trade-ins—the tax is calculated on the difference between the new vehicle price and the trade-in value rather than the full purchase price.

Gambling winnings are not subject to sales tax, but items you buy with those winnings are taxed normally. Lottery tickets themselves are not taxed, but any prizes you win are subject to income tax at the federal level (Nevada has no state income tax to withhold).

Resale Certificates and Business Purchases

If you own a business and buy items to resell, you can provide a resale certificate to avoid paying sales tax on your wholesale purchases. The tax is then collected from the customer when the item is sold. You must register with the Nevada Department of Taxation to obtain a resale certificate.

Businesses that buy equipment or supplies for their own use—not for resale—still pay sales tax on those purchases. A restaurant pays sales tax on napkins and cleaning supplies, for example, because those items are not being resold.

Frequently Asked Questions

What is the sales tax rate in Las Vegas?

Clark County, which includes Las Vegas, charges a combined sales tax of 8.375 percent. This is the state rate of 6.85 percent plus Clark County's local rate of 1.525 percent.

Do I pay sales tax on groceries in Nevada?

No. Unprepared food bought at a grocery store for home consumption is not taxed. However, prepared food from a deli counter, restaurant, or food truck is taxed at the full rate.

Is clothing taxed in Nevada?

Yes. Nevada taxes all clothing items, including shoes, shirts, pants, and accessories. Unlike some neighboring states, Nevada does not exempt clothing from sales tax.

Do I pay sales tax on online orders?

You pay Nevada sales tax on online orders only if the retailer has a physical location or warehouse in Nevada. Orders from out-of-state retailers with no Nevada presence typically do not have Nevada sales tax added at checkout.

What is the difference between state and local sales tax?

Nevada's state sales tax is 6.85 percent and funds state services. Your county adds a local tax on top, which ranges from 0.525 to 1.525 percent depending on the county. The combined rate is what you actually pay at checkout.