Nevada's Sales Tax Structure
Nevada has a state sales tax of 6.85 percent, but what you actually pay at the register is almost always higher. Counties and cities add their own local sales taxes on top of the state rate, so your total depends on where you shop. Clark County (Las Vegas) charges 8.375 percent total. Washoe County (Reno) charges 8.375 percent total. Rural counties range from 7.375 to 8.375 percent. The state does not have an income tax, which is why sales tax is the main way Nevada funds schools and services.
Sales tax applies to most goods you buy in stores, online orders shipped to Nevada addresses, and some services. Groceries, prescription medications, and medical equipment are exempt. Clothing is taxed. Restaurant meals are taxed. Gasoline has its own fuel tax on top of sales tax.
Key Takeaways
- Nevada's state sales tax is 6.85 percent, but your total tax at checkout includes county and city additions that range from 0.5 to 1.5 percent.
- Clark County and Washoe County both charge 8.375 percent total sales tax, the most common rates for major Nevada cities.
- Groceries and prescription medications are not taxed, but restaurant meals, clothing, and most other goods are.
- Nevada has no state income tax, so sales tax is the primary source of state revenue.
Local Tax Rates by County
Each Nevada county sets its own local sales tax rate, which stacks on top of the 6.85 percent state rate. Clark County, which includes Las Vegas and Henderson, adds 1.525 percent for a total of 8.375 percent. Washoe County, which includes Reno and Sparks, also totals 8.375 percent. Douglas County (near Lake Tahoe) charges 8.375 percent. Elko County charges 7.375 percent. Lyon County charges 7.625 percent.
Some cities within counties add an additional small tax for specific purposes like tourism or infrastructure. Las Vegas itself does not add a city-level sales tax beyond the county rate, but you should check your exact location because rates can shift by neighborhood or district. The Nevada Department of Taxation publishes a full county-by-county breakdown on its website.
What Is and Is Not Taxed
Food you buy at a grocery store is not taxed in Nevada. This includes bread, milk, vegetables, meat, and frozen meals. However, prepared food from a restaurant, deli counter, or food truck is taxed at the full rate. Hot food from a grocery store prepared foods section is also taxed. The distinction is whether the food is ready to eat.
Prescription medications are not taxed. Over-the-counter medications like pain relievers and cold medicine are taxed. Medical devices prescribed by a doctor, such as diabetic supplies or mobility aids, are not taxed if you have a prescription. Clothing and shoes are taxed. Gasoline is taxed at the sales tax rate, plus Nevada's fuel excise tax of 33.5 cents per gallon (as of 2024, though this amount can change).
Online Shopping and Out-of-State Purchases
If you order something online and have it shipped to a Nevada address, you owe Nevada sales tax on that purchase. This applies whether the seller is based in Nevada or anywhere else in the United States. The seller may collect the tax at checkout, or you may owe it when the item arrives, depending on the retailer's system.
If you buy something in another state and bring it home to Nevada, you do not owe Nevada sales tax on that purchase. However, if you order it online from an out-of-state seller and have it shipped to Nevada, Nevada sales tax applies. The key is the destination address, not where the seller is located.
Who Collects and Where the Money Goes
Retailers collect sales tax at the point of sale and send it to the Nevada Department of Taxation. The state keeps the 6.85 percent state portion and distributes the local portions to counties and cities. Sales tax revenue funds Nevada's public schools, universities, and local services. Because Nevada has no income tax, sales tax is the largest source of state revenue.
Businesses are responsible for collecting the correct rate based on the customer's location. If a business collects the wrong amount, the customer is not liable — the business owes the difference to the state. You can verify the current rate for your address on the Nevada Department of Taxation website or ask a retailer.
Sales Tax on Services
Most services in Nevada are not subject to sales tax. Haircuts, dental work, car repairs, and plumbing are generally not taxed. However, some services are taxed. Lodging (hotel rooms) is taxed at the full sales tax rate plus an additional room tax that varies by county — Las Vegas charges an extra 12 percent room tax on top of sales tax. Rental cars are taxed. Admission to entertainment venues like concerts and sporting events is taxed.
The rule is not consistent across all services, so if you are unsure whether a specific service is taxed, ask the business before you pay or check the Nevada Department of Taxation website for the service category.
Frequently Asked Questions
Do I pay sales tax on groceries in Nevada?
No. Unprepared food from a grocery store, including fresh produce, meat, dairy, and frozen meals, is not taxed. Prepared food from a restaurant, deli, or food truck is taxed at the full rate.
What is the total sales tax rate in Las Vegas?
The total is 8.375 percent. This includes Nevada's 6.85 percent state rate plus Clark County's 1.525 percent local rate. Some hotels and resorts add a separate room tax on top of this.
Do I owe sales tax on items I buy online from out-of-state sellers?
Yes, if the item is shipped to a Nevada address. Nevada sales tax applies to online purchases based on the delivery address, regardless of where the seller is located.
Are prescription medications taxed in Nevada?
No. Prescription medications are exempt from sales tax. Over-the-counter medications like pain relievers and cold medicine are taxed at the full rate.
Why does Nevada have such high sales tax?
Nevada has no state income tax, so the state relies on sales tax to fund schools, universities, and services. The combination of state and local sales taxes is how Nevada generates revenue without taxing wages or income.