Nevada has no state income tax, but it does charge sales tax on most purchases
Nevada's sales tax is a tax on goods and some services that you pay at the point of sale. The state does not have an income tax, so it relies on sales tax as a major source of revenue. When you buy something in Nevada, the seller adds sales tax to your bill. The total rate you pay depends on where you are in the state, because Nevada allows counties and cities to add their own local sales taxes on top of the state rate.
The state sales tax rate in Nevada is 6.85 percent. However, most people pay more than that because their county or city has added a local rate. For example, in Clark County (which includes Las Vegas), the combined rate is 8.375 percent. In Washoe County (which includes Reno), it is 8.375 percent. In rural counties, the rate may be lower. The rate you pay depends entirely on the address where you make the purchase, not where you live.
Key Takeaways
- Nevada's state sales tax is 6.85 percent, but most counties and cities add local taxes that raise the total to between 7.375 and 8.375 percent depending on location.
- Sales tax applies to most goods and some services, but groceries, prescription medications, and medical equipment are generally exempt.
- The tax is calculated on the sale price before any discounts are applied, and you pay it at checkout when you buy the item.
- Different counties have different rates, so the tax you pay on the same item can vary depending on which city or county you shop in.
What items are taxed and what items are exempt
Most physical goods sold in Nevada are subject to sales tax. This includes clothing, electronics, furniture, vehicles, and most other items you buy in a store or online. However, Nevada has a list of items that are not taxed. Groceries and food items intended for home consumption are exempt from sales tax. Prescription medications and certain medical devices are also exempt. Over-the-counter medications like pain relievers and cold medicine are taxed, but prescription drugs are not.
Services are taxed differently than goods. Some services are subject to sales tax in Nevada, while others are not. For example, labor and installation services are often taxed, but professional services like accounting or legal advice are generally not. Repair services can be taxed depending on what is being repaired and the nature of the work. If you are unsure whether a specific service is taxed, you can contact the Nevada Department of Taxation or ask the business providing the service.
How sales tax is calculated at checkout
When you make a purchase, the seller calculates the sales tax based on the total sale price and the tax rate for that location. The tax is applied to the subtotal before any discounts are added. If you have a coupon or discount code, the tax is calculated on the reduced price after the discount is applied. For example, if an item costs $100 and you have a $10 coupon, the tax is calculated on $90, not $100.
The sales tax amount is added to your total at checkout. You see the subtotal, the tax amount, and the final total you owe. For online purchases, the tax is calculated based on the delivery address, not the address of the seller or your billing address. If you order something online to be delivered to a Nevada address, Nevada sales tax will be added. If you order something to be delivered out of state, Nevada sales tax typically will not be added.
Sales tax rates by county in Nevada
| County | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Clark County (Las Vegas area) | 6.85% | 1.525% | 8.375% |
| Washoe County (Reno area) | 6.85% | 1.525% | 8.375% |
| Carson City | 6.85% | 1.25% | 8.1% |
| Douglas County | 6.85% | 0.525% | 7.375% |
| Elko County | 6.85% | 0.525% | 7.375% |
| Lyon County | 6.85% | 0.75% | 7.6% |
| Nye County | 6.85% | 0.75% | 7.6% |
Nevada has 17 counties, and each one sets its own local sales tax rate. The rates shown above are current as of 2024, but local rates can change. Some cities within a county may have additional local taxes that apply only within city limits. For example, Las Vegas and Henderson both have city-specific rates that add to the Clark County rate. If you live or shop in a city, check with that city's tax office or the Nevada Department of Taxation to confirm the exact rate that applies to your location.
The difference between the lowest and highest combined rates in Nevada is one full percentage point. This means that the same $100 purchase could cost you $7.38 in tax in Douglas County but $8.38 in Clark County. Over time and across multiple purchases, these differences add up, so knowing your local rate matters if you shop across county lines.
Who collects and where the money goes
The business where you make the purchase collects the sales tax from you at the time of sale. The seller is responsible for holding that money and sending it to the Nevada Department of Taxation on a regular schedule. Most businesses remit sales tax monthly, though some larger retailers may remit more frequently. The business does not keep the sales tax; it is held in trust and passed along to the state and local governments.
The state portion of the sales tax goes to the Nevada state government to fund schools, infrastructure, and other state services. The local portion goes to the county and city where the purchase was made. That money funds local services like police, fire, libraries, and public works. Because Nevada has no income tax, sales tax is one of the primary ways the state and local governments fund public services.
Sales tax on online and mail orders
When you order something online or by mail to be delivered to a Nevada address, the seller must collect Nevada sales tax based on the delivery address. This applies whether the seller is located in Nevada or out of state. If the seller has a physical location in Nevada or meets certain sales thresholds, they are required to collect and remit Nevada sales tax. Some smaller online sellers may not collect Nevada tax, but Nevada residents are technically responsible for paying "use tax" on those purchases when they file taxes, though this is rarely enforced for individual purchases.
If you order something to be delivered outside Nevada, Nevada sales tax does not apply. The tax that applies is the tax of the state where the item is being delivered. If you pick up an online order in person at a Nevada store location, the tax is based on the store's location in Nevada. Most major online retailers now collect sales tax on Nevada deliveries, so you will see the tax added to your order total before checkout.
Frequently Asked Questions
Do I pay sales tax on groceries in Nevada?
No. Groceries and food items intended for home consumption are exempt from Nevada sales tax. This includes items like bread, milk, vegetables, and meat. However, prepared foods, restaurant meals, and items from a deli counter are taxed because they are considered prepared food, not groceries.
Is sales tax the same everywhere in Nevada?
No. The combined sales tax rate varies by county and sometimes by city. Clark County and Washoe County both have a combined rate of 8.375 percent, but rural counties like Douglas and Elko have a combined rate of 7.375 percent. Always check the rate for your specific location.
Do I have to pay sales tax on a car purchase in Nevada?
Yes. Vehicle purchases are subject to Nevada sales tax. The tax is calculated on the purchase price of the vehicle and is typically collected at the time of sale by the dealership or private seller. You pay the tax rate for the county where the vehicle is registered or where the sale takes place.
What is the difference between sales tax and use tax?
Sales tax is collected by the seller when you buy something. Use tax is a tax you owe on items you purchase from out-of-state sellers who did not collect Nevada sales tax. In theory, Nevada residents owe use tax on those purchases, but it is rarely enforced for individual consumer purchases. Businesses are more likely to be required to pay use tax on business purchases.
Can I get a refund of sales tax I already paid?
Generally, no. Once you pay sales tax on a purchase, it is not refunded unless you return the item. If you return an item and get a refund, the sales tax you paid on that item is also refunded. Some visitors to Nevada may be able to get a refund of sales tax on certain purchases if they are leaving the country, but this is limited and requires specific documentation.