Nevada's sales tax rate and what it covers
Nevada has a state sales tax of 6.85 percent, but the total tax you pay at checkout is usually 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're in. Clark County (Las Vegas) and Washoe County (Reno) are the two largest, and both charge 8.375 percent combined.
Sales tax in Nevada applies to most goods you buy in stores — clothing, electronics, groceries, furniture, and household items. It also applies to many services, including repair work, haircuts, and entertainment. However, some items and services are taxed differently or not taxed at all, which is where the rules get specific.
The state does not tax food you buy at a grocery store to cook at home, but it does tax prepared food, restaurant meals, and food sold at gas stations or convenience stores. Medicine and medical devices prescribed by a doctor are also exempt. Prescription drugs are not taxed, but over-the-counter medications and vitamins are.
Key Takeaways
- Nevada's state sales tax is 6.85 percent, but your total rate includes county tax and ranges from 7.375 to 8.375 percent depending on where you shop.
- Groceries for home cooking are not taxed, but restaurant meals, prepared food, and convenience store food are all subject to sales tax.
- Prescription drugs and medical devices ordered by a doctor are exempt, but over-the-counter medicines and vitamins are taxed.
- Clothing and shoes have no sales tax in Nevada, making it one of the few states with this exemption.
- Services like haircuts, repairs, and entertainment are taxed, but the rate depends on your county.
Clothing and shoes are not taxed in Nevada
Nevada is one of a small number of states that does not tax clothing and shoes. This means when you buy a shirt, pants, jacket, shoes, socks, or any other wearable item, you pay no sales tax on it, regardless of the price. This applies to new clothing only — used clothing sold at thrift stores or secondhand shops is also exempt.
The exemption covers accessories worn on the body, including belts, hats, gloves, scarves, and underwear. However, items that are not typically worn — like a decorative scarf sold as wall art or a hat sold as a collectible — may be taxed differently depending on how the seller classifies them. In practice, if you buy it in a clothing store as clothing, it is not taxed.
County-by-county tax rate differences
Nevada allows each county to set its own local sales tax rate on top of the state rate. This means the total tax you pay depends on where you are shopping, not where you live. If you buy something in Clark County, you pay Clark County's rate. If you cross into another county and buy the same item, you pay that county's rate.
The largest counties and their combined rates are: Clark County (Las Vegas area) at 8.375 percent, Washoe County (Reno area) at 8.375 percent, Carson City at 7.375 percent, and rural counties ranging from 7.375 to 8.375 percent. Some smaller counties have lower rates. The Nevada Department of Taxation maintains a current list of all county rates on its website.
What services are subject to sales tax
Nevada taxes many services that other states do not. Haircuts, salon services, and barber work are taxed. Repair services — whether for cars, appliances, electronics, or clothing — are taxed. Dry cleaning and laundry services are taxed. Entertainment services, including admission to movies, concerts, sporting events, and amusement parks, are taxed.
Labor and installation charges are generally taxed when they are part of a sale. If you buy a refrigerator and pay for delivery and installation, the installation labor is taxed. If you buy materials for a home repair project and hire someone to install them, the labor is taxed. However, some professional services — like legal advice or accounting — may be treated differently, and you should ask the service provider if you are unsure.
Groceries, prepared food, and the tax difference
Unprepared food bought at a grocery store — raw vegetables, meat, bread, milk, eggs, canned goods, and frozen uncooked meals — is not taxed in Nevada. This is true even if you buy these items at a convenience store or gas station. The key is whether the food is ready to eat or requires preparation.
Prepared food is taxed. This includes hot food from a deli counter, rotisserie chicken, pizza, sandwiches made to order, and food from a restaurant. Soda, juice, and other beverages are taxed. Candy and snack foods are taxed. Alcohol — beer, wine, and liquor — is taxed at the regular sales tax rate plus an additional excise tax set by the state.
The line between prepared and unprepared can be unclear in some cases. A frozen pizza that you cook at home is usually not taxed because it is uncooked. A slice of pizza from a restaurant counter is taxed. If you are unsure whether something will be taxed, ask the cashier before you buy it.
Digital goods and online purchases
Nevada taxes digital goods and services, including e-books, music downloads, streaming subscriptions, and software. If you buy an e-book or download music in Nevada, you pay sales tax on it. Streaming services like Netflix, Spotify, and gaming platforms are taxed. This applies whether you buy the item in a physical store or online.
Online purchases from out-of-state sellers are subject to Nevada sales tax if the seller has a physical presence in Nevada or meets certain sales thresholds. Most large online retailers now collect and send Nevada sales tax on purchases made by Nevada residents. If you buy something online and no tax is charged, you may be required to report and pay the tax yourself when you file your Nevada tax return, though this is rarely enforced for individual purchases.
Frequently Asked Questions
Do I pay sales tax on used items?
Used items sold by individuals are not taxed. Used items sold by a business — like a used car lot, pawn shop, or used electronics store — are taxed at the regular sales tax rate. The distinction is whether the seller is operating as a business or selling a personal item.
Are prescription glasses and contact lenses taxed?
Prescription eyeglasses and contact lenses ordered by an eye doctor are not taxed in Nevada. However, non-prescription sunglasses and reading glasses are taxed as regular goods. You may need to show a prescription to avoid tax on prescription eyewear.
What about tax on vehicle purchases?
Vehicle sales are taxed in Nevada, but the tax is calculated on the sale price and is usually handled by the dealer or the Department of Motor Vehicles when you register the vehicle. The rate is the same as the local sales tax for your county.
Do I have to pay sales tax if I buy something out of state and bring it to Nevada?
If you buy something in another state and bring it to Nevada for personal use, you generally do not owe Nevada sales tax on it. However, if you buy it in Nevada and take it out of state, you pay Nevada tax at the point of sale. The tax is based on where the transaction occurs, not where you use the item.
Is there sales tax on lottery tickets or gambling?
Lottery tickets are not subject to sales tax. Gambling winnings are not subject to sales tax either, though they are subject to federal income tax and Nevada state tax if applicable. The purchase of chips or tokens at a casino is not taxed as a sale.