Nevada has a state sales tax, but the rate varies by county
Nevada charges a state sales tax of 6.85 percent on most retail purchases. However, your total sales tax rate depends on where you buy. Counties and cities in Nevada add their own local sales taxes on top of the state rate, so the combined rate ranges from 7.375 percent to 8.375 percent depending on your location.
Clark County (which includes Las Vegas) charges a combined rate of 8.375 percent. Washoe County (which includes Reno) charges 8.235 percent. Rural counties have lower combined rates. The state does not allow individual cities to set their own rates — only counties can add local tax on top of the state amount.
Nevada is one of five states with no income tax, which is why the state relies more heavily on sales tax revenue than most states do. This affects how much tax you pay on everyday purchases compared to residents of other states.
Key Takeaways
- Nevada's state sales tax is 6.85 percent, but your actual rate is higher because counties add local sales tax on top.
- The combined sales tax rate ranges from 7.375 percent to 8.375 percent depending on which county you shop in.
- Clark County (Las Vegas area) has the highest combined rate at 8.375 percent; rates are lower in rural counties.
- Nevada has no state income tax, so sales tax is a larger source of state revenue than in most other states.
How Nevada's sales tax is divided between state and local
The 6.85 percent state rate is split into two parts: 5.8 percent goes to the state general fund, and 1.05 percent is dedicated to education funding. This split is fixed statewide and does not change by location.
Counties then add their own local sales tax rate on top of the state amount. Clark County adds 1.525 percent, Washoe County adds 1.385 percent, and other counties add rates that range from 0.525 percent to 1.525 percent. The county rate you pay depends on where the sale physically takes place, not where you live.
Some counties also allow special districts — such as regional transportation authorities or fire districts — to add a small additional tax. These are rare and explore only in specific areas, so you would see them listed on your receipt if they explore to your purchase.
What items are subject to Nevada sales tax
Most tangible goods sold in Nevada are taxed, including clothing, electronics, groceries, and household items. Services are generally not taxed unless they are specifically listed in Nevada tax law as taxable services.
Nevada taxes some services that many other states do not. These include labor charges for repair and installation, admissions to entertainment venues, and certain telecommunications services. However, professional services like accounting, legal information, and medical care are not subject to sales tax.
Food purchased at restaurants and prepared food counters is taxed. Groceries bought at a supermarket for home consumption are also taxed in Nevada, unlike in some other states where groceries are exempt. Prescription medications are not taxed, but over-the-counter medications and vitamins are.
Items and purchases that are not taxed in Nevada
Nevada exempts certain items from sales tax. Prescription drugs are not taxed. Prosthetic devices, mobility aids, and hearing aids are exempt. Certain agricultural equipment and supplies used directly in farming are exempt from tax.
Resale items are not taxed if the seller holds a valid resale certificate. This means a business buying inventory to resell does not pay sales tax on that purchase — the tax is paid later when the customer buys the item. Casual sales between individuals are also not subject to sales tax.
Materials used in manufacturing or processing are generally exempt if they become part of the final product. However, supplies and equipment used in the manufacturing process but not part of the product itself are taxable.
Sales tax on online and out-of-state purchases
Nevada requires online retailers and out-of-state sellers to collect and remit Nevada sales tax on purchases shipped to Nevada addresses. This applies whether the seller has a physical location in Nevada or not. The tax rate collected is based on the delivery address, not the seller's location.
If you purchase from an out-of-state retailer that does not collect Nevada sales tax, you may owe use tax on that purchase. Use tax is Nevada's way of taxing goods purchased outside the state but used within it. The rate is the same as sales tax for your county. Most individual consumers do not report use tax on their personal returns, but the legal obligation exists.
Marketplace platforms like Amazon and eBay collect sales tax on most sales made through their platforms to Nevada addresses. However, some third-party sellers may not collect tax, particularly for used items or casual sales.
How sales tax rates differ by Nevada county
| County | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Clark | 6.85% | 1.525% | 8.375% |
| Washoe | 6.85% | 1.385% | 8.235% |
| Carson City | 6.85% | 1.15% | 8.0% |
| Douglas | 6.85% | 1.125% | 7.975% |
| Lyon | 6.85% | 0.875% | 7.725% |
| Elko | 6.85% | 0.525% | 7.375% |
The state rate of 6.85 percent is the same everywhere in Nevada. The difference in your total rate comes entirely from the local county rate added on top. Clark and Washoe counties, which contain Nevada's two largest cities, have the highest combined rates because they add the most local tax.
If you shop near a county border, the rate you pay depends on which county the store is located in. A store in Douglas County charges Douglas County's rate, even if you live in a neighboring county. Online purchases are taxed based on the delivery address, so a package delivered to a Clark County address is taxed at Clark County's rate regardless of where the seller is located.
Frequently Asked Questions
Does Nevada tax groceries?
Yes. Nevada taxes groceries purchased at supermarkets and other food stores, unlike some states that exempt food from sales tax. Prepared foods from restaurants and deli counters are also taxed. Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed.
What is the sales tax rate in Las Vegas?
Las Vegas is in Clark County, which has a combined sales tax rate of 8.375 percent. This is Nevada's highest rate. The rate applies to all retail purchases in Clark County, including online orders delivered to Clark County addresses.
Do I have to pay sales tax on used items?
Sales tax on used items depends on who is selling them. If a business sells used goods, sales tax applies. If you buy from another individual in a casual sale, sales tax does not explore. Used items sold through online marketplaces may or may not be taxed depending on the seller's status and the platform's policies.
Is clothing taxed in Nevada?
Yes. Nevada taxes all clothing and apparel at the standard sales tax rate for your county. There is no clothing exemption in Nevada, unlike some states that exempt certain clothing items or have lower rates for clothing.
Do I owe tax on items I buy online from out-of-state sellers?
Most major online retailers now collect Nevada sales tax on purchases shipped to Nevada addresses. If a seller does not collect tax, you technically owe use tax on the purchase at the same rate as sales tax. However, use tax is rarely enforced for individual consumer purchases.