Nevada has a state sales tax of 6.85 percent
Nevada charges a state sales tax of 6.85 percent on most retail purchases. This is the baseline rate that applies statewide. However, your actual sales tax rate depends on where you buy — counties and cities add their own local taxes on top of the state rate, so the total you pay ranges from 7.375 percent to 8.375 percent depending on your location.
The state tax applies to tangible goods: clothing, groceries, electronics, furniture, and similar items you can touch and take home. Services — haircuts, car repairs, legal advice — are generally not taxed at the state level, though some counties tax specific services. Food and medicine have no special exemption in Nevada; groceries and over-the-counter drugs are taxed like other goods.
Key Takeaways
- Nevada's state sales tax rate is 6.85 percent, but your total rate is higher because counties and cities add local taxes on top.
- Clark County (Las Vegas area) has a combined rate of 8.375 percent; Washoe County (Reno area) has 8.375 percent; rural counties range from 7.375 to 7.875 percent.
- Groceries, medicine, and clothing are all taxed at the full rate — Nevada has no food or clothing exemptions.
- Online purchases from out-of-state sellers are subject to Nevada sales tax if the seller has a physical presence or meets federal nexus thresholds.
How local taxes stack on top of the state rate
Nevada allows counties to impose their own sales tax, and many cities add an additional layer. The state collects the 6.85 percent and passes it to the state general fund. County and city taxes are collected at the same time but go to local governments. A purchase in Las Vegas (Clark County) is taxed at 6.85 percent state plus 1.525 percent county, totaling 8.375 percent. A purchase in Reno (Washoe County) is taxed at 6.85 percent state plus 1.525 percent county, also 8.375 percent.
Rural areas have lower combined rates. Churchill County charges 7.375 percent total; Elko County charges 7.625 percent; Lander County charges 7.875 percent. The variation exists because each county negotiates its own rate and some cities within counties add additional tax. When you buy something, the cashier or checkout system automatically applies the rate for that specific location — you do not choose or calculate it yourself.
What is and is not taxed in Nevada
Most physical items are taxed: clothing, shoes, toys, books, electronics, furniture, appliances, and groceries. Nevada does not exempt food from sales tax the way some states do, so a gallon of milk, a loaf of bread, and a frozen dinner are all taxed. Over-the-counter medicines like aspirin and cold medicine are taxed. Prescription medications are also taxed.
Services are typically not taxed at the state level. A haircut, car repair, plumbing work, or dental cleaning is not subject to state sales tax. However, some counties tax specific services — check with your local tax assessor if you are unsure about a particular service. Utilities (electricity, water, gas) are not subject to sales tax but may have other taxes or fees attached. Gasoline has a state excise tax of 27.75 cents per gallon, separate from sales tax.
Online purchases and out-of-state sellers
Online purchases from sellers with a physical location in Nevada are subject to Nevada sales tax. If you buy from Amazon, Walmart, or another major retailer that has warehouses or stores in Nevada, the seller collects and remits Nevada sales tax. The tax rate applied is based on your delivery address, not where the seller is located.
Sellers without a physical presence in Nevada are required to collect Nevada sales tax if they meet federal economic nexus thresholds — generally, if they sold more than $100,000 of goods into Nevada in the prior calendar year or made more than 200 transactions into the state. Most large online retailers meet this threshold and collect tax. Small sellers may not, in which case Nevada residents are technically responsible for reporting and paying use tax on their own tax return, though this is rarely enforced for individual purchases.
Who collects and where the money goes
The retailer — the store, website, or business you buy from — collects sales tax at the point of sale. They hold the money and remit it to Nevada's Department of Taxation, usually monthly or quarterly depending on the business size. The state then distributes the revenue: the state keeps its 6.85 percent share, and county and city portions go to their respective governments.
Businesses that fail to collect or remit sales tax can face penalties, interest, and audits. As a customer, you pay the tax at checkout; you do not file anything separately unless you made a purchase from an out-of-state seller who did not collect tax, in which case you would report it on your Nevada tax return as use tax.
Sales tax rates by major Nevada county
| County | Combined Rate | State + Local Breakdown |
|---|---|---|
| Clark (Las Vegas) | 8.375% | 6.85% + 1.525% |
| Washoe (Reno) | 8.375% | 6.85% + 1.525% |
| Churchill | 7.375% | 6.85% + 0.525% |
| Elko | 7.625% | 6.85% + 0.775% |
| Lander | 7.875% | 6.85% + 1.025% |
Frequently Asked Questions
Do I pay sales tax on groceries in Nevada?
Yes. Nevada taxes groceries at the full sales tax rate — there is no food exemption. A gallon of milk, bread, eggs, and frozen meals are all subject to state and local sales tax. This applies to all food purchased for consumption at home.
Is clothing taxed in Nevada?
Yes. Nevada taxes clothing and shoes at the full sales tax rate. There is no clothing exemption, so a shirt, pants, or pair of shoes is taxed the same as any other retail item.
What is the sales tax rate in Las Vegas?
The combined sales tax rate in Las Vegas (Clark County) is 8.375 percent. This consists of the 6.85 percent state rate plus 1.525 percent in county and city taxes. The rate is the same throughout Clark County.
Do I have to pay sales tax on online purchases?
If the seller has a physical presence in Nevada or meets federal economic nexus thresholds, yes — they collect and remit Nevada sales tax based on your delivery address. Most major online retailers do this automatically. Small sellers may not, in which case you would owe use tax, though it is rarely enforced for individual purchases.
Are prescription medications taxed in Nevada?
Yes. Both prescription and over-the-counter medications are subject to Nevada sales tax. There is no exemption for medicine in Nevada, unlike some other states.