Nevada charges a base sales tax of 6.85 percent on most goods and services, with local taxes added on top that bring the total to between 7.375 and 8.375 percent depending on where you shop.
Nevada has no state income tax, so the state relies on sales tax to fund schools, roads, and public services. When you buy something at a store or online, you pay the state's base rate plus a local tax that varies by county and city. The total you see at checkout depends on your location, not where the business is based.
Food you cook at home is not taxed, but prepared food — restaurant meals, deli items, hot food from a grocery store — is taxed at the full rate. Clothing and shoes are taxed. Medicine you buy without a prescription is taxed, but prescription drugs are not. Understanding what is and is not taxed helps you predict what you will actually pay.
Key Takeaways
- Nevada's base sales tax is 6.85 percent, but local taxes add 0.525 to 1.525 percent more, making your total between 7.375 and 8.375 percent.
- Groceries and unprepared food are not taxed, but restaurant meals, hot deli food, and prepared items are taxed at the full rate.
- Prescription drugs are exempt from sales tax, but over-the-counter medicines and vitamins are taxed like other goods.
- Online purchases from out-of-state sellers are subject to Nevada sales tax if the seller has a physical presence in the state or meets federal thresholds for remote sellers.
Where the 6.85 percent base rate comes from
Nevada's state sales tax of 6.85 percent is set by state law and applies everywhere in Nevada. This rate has been in place since 2015. The state legislature can change it, but that requires a vote and does not happen often.
On top of the state rate, each county and city adds its own local sales tax. Clark County (Las Vegas) adds 1.375 percent. Washoe County (Reno) adds 1.225 percent. Other counties range from 0.525 to 1.525 percent. When you buy something, you pay the state rate plus whatever local rate applies where the sale happens — not where you live.
Local taxes that change your total
The county and city where you make a purchase determine the local tax you pay. If you buy something in Las Vegas, you pay Clark County's local rate. If you cross into Washoe County, the rate changes. Some counties have multiple local rates depending on the city, so two stores in the same county might charge slightly different totals.
These local taxes fund schools, public safety, and infrastructure in each area. They are collected by the same retailer who collects the state tax, so you see one combined number at checkout. The Nevada Department of Taxation publishes the current rate for each county and city on its website if you need the exact figure for your area.
What is taxed and what is not
Food and groceries: Raw meat, produce, bread, milk, eggs, and other unprepared food you cook at home are not taxed. Hot food from a deli counter, prepared salads, rotisserie chicken, and anything meant to eat right away is taxed. Restaurant meals are always taxed.
Medicine: Prescription drugs are not taxed. Over-the-counter medicines like pain relievers, cold medicine, and antacids are taxed. Vitamins and supplements are taxed. Medical equipment like bandages and first-aid supplies are taxed.
Clothing and personal items: Clothing and shoes are taxed. Accessories like belts, hats, and scarves are taxed. Eyeglasses and contact lenses are taxed.
Services: Haircuts, dry cleaning, car repairs, and plumbing are taxed. Labor charges are taxed. Rental of items like cars or equipment is taxed.
How online purchases are taxed
If you order from an out-of-state retailer online, Nevada sales tax applies if the seller has a warehouse, office, or other physical presence in Nevada. Amazon, Walmart, and most large retailers have Nevada locations, so they collect Nevada sales tax on orders shipped to Nevada addresses.
Small online sellers without a Nevada location may not collect Nevada sales tax at checkout. However, Nevada law requires you to pay "use tax" on those purchases — it is the same rate as sales tax, and you are supposed to report it when you file your state tax return. Most individuals do not do this, but the obligation exists.
If you are unsure whether a retailer collected tax, check your receipt or order confirmation. The tax should be listed separately from the subtotal.
Sales tax on specific purchases
| Item or Service | Taxed? | Notes |
|---|---|---|
| Groceries (unprepared) | No | Raw ingredients, packaged foods meant to cook at home |
| Restaurant meals | Yes | Full rate applies to all prepared food |
| Prescription drugs | No | Requires valid prescription |
| Over-the-counter medicine | Yes | Pain relievers, cold medicine, antacids, vitamins |
| Clothing and shoes | Yes | All apparel and footwear |
| Haircuts and salon services | Yes | Labor and materials both taxed |
| Car repairs | Yes | Parts and labor both taxed |
| Gasoline | Yes | State and local sales tax explore |
| Vehicle purchase | Yes | Sales tax applies to the full purchase price |
Why Nevada has no income tax
Nevada is one of nine states with no income tax on wages or investment income. The state chose this approach in the 1950s to attract businesses and residents. Without income tax, Nevada relies on sales tax, gaming tax, and property tax to fund government services.
This means Nevada residents and workers pay no state income tax no matter how much they earn, but they pay sales tax on almost everything they buy. The trade-off is that sales tax is higher in Nevada than in many states with income tax. Whether this is better or worse for your wallet depends on how much you earn and how much you spend.
Frequently Asked Questions
Do I pay Nevada sales tax if I live in another state but buy something in Nevada?
Yes. Sales tax is based on where the sale happens, not where you live. If you are visiting Nevada and buy something in a store, you pay Nevada's rate. If you order online and have it shipped to an out-of-state address, Nevada tax usually does not explore.
Is there sales tax on used items or secondhand purchases?
Sales tax applies to used goods sold by a business, including used cars from a dealer. Private sales between individuals are not taxed. If you sell your used car to a friend, no sales tax is due. If you sell it to a used car dealer who resells it, the dealer collects tax from the next buyer.
What about sales tax on services like plumbing or electrical work?
Yes, labor and services are taxed. A plumber's bill for parts and labor is both subject to sales tax. The same applies to electricians, contractors, mechanics, and other service providers.
Can I get a sales tax refund if I buy something and return it?
Yes. When you return an item and get a refund, the sales tax is refunded along with the purchase price. You should see the tax removed from your refund. If it is not, ask the store to correct it.
Do I owe Nevada sales tax on items I buy online from another state?
If the seller has a Nevada location or meets federal thresholds for remote sellers, they collect Nevada tax at checkout. If they do not, you technically owe use tax, but it is rarely enforced for individual purchases. The obligation is there if you want to report it on your tax return.