Nevada's Sales Tax Rate and Structure

Nevada has a statewide sales tax of 6.85 percent. Counties and cities add their own local taxes on top of that, so the total rate you pay depends on where you make the purchase. The combined rate ranges from 7.375 percent in some areas to 8.375 percent in others.

The state collects the tax at the point of sale — when you buy something at a store, online, or from a service provider. The retailer holds the money and sends it to the Nevada Department of Taxation. You do not send in sales tax yourself as a consumer; the business handles it.

Nevada is one of five states with no income tax, which is why the sales tax rate is relatively high compared to states that tax wages. The state relies on sales tax, gaming taxes, and other revenue sources instead.

Key Takeaways

  • Nevada's statewide sales tax is 6.85 percent, but your actual rate is higher because counties and cities add local taxes on top.
  • The combined rate varies by location and ranges from 7.375 percent to 8.375 percent depending on which county and city you are in.
  • Groceries, prescription medications, and medical devices are exempt from sales tax in Nevada.
  • Online purchases are taxed the same way as in-store purchases if the seller has a physical presence in Nevada or meets federal nexus rules.
  • Nevada has no state income tax, so sales tax is a major source of state revenue.

What Is and Is Not Taxed in Nevada

Most goods and services are subject to Nevada sales tax, but several categories are exempt. Groceries — unprepared food you buy to cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Prepared food, restaurant meals, and hot food from a deli counter are taxed.

Prescription medications are exempt when dispensed by a licensed pharmacist with a valid prescription. Over-the-counter medications like pain relievers and cold medicine are taxed. Medical devices prescribed by a doctor — such as hearing aids, prosthetics, and diabetic supplies — are also exempt.

Clothing and shoes are taxed in Nevada, with no exemption for children's clothing. Gasoline is taxed, as are utilities like electricity and natural gas. Services like haircuts, repairs, and professional fees are generally taxed as well.

Local Tax Rates by County

Each Nevada county sets its own local sales tax rate on top of the 6.85 percent state rate. Clark County (Las Vegas) has a local rate of 1.375 percent, bringing the total to 8.375 percent in most Las Vegas locations. Washoe County (Reno) has a local rate of 1.25 percent, for a total of 8.1 percent.

Smaller counties have lower local rates. Carson City has a local rate of 0.525 percent, totaling 7.375 percent. Douglas County has 0.625 percent local tax, totaling 7.475 percent. Some cities within counties also add their own small tax, so the rate can vary even within the same county depending on the exact address of the purchase.

To find the exact rate for your location, you can check the Nevada Department of Taxation website or ask the retailer. The rate printed on your receipt reflects the combined state and local tax for that specific address.

How Sales Tax Works for Online and Remote Purchases

Online retailers must collect Nevada sales tax if they have a physical presence in the state — such as a warehouse, office, or store location. They must also collect tax if they meet federal economic nexus rules, which generally means they sold more than $100,000 worth of goods to Nevada residents in the previous calendar year.

If an online seller does not meet these thresholds, they may not collect Nevada tax at checkout. In that case, Nevada law technically requires you to report the purchase and pay "use tax" on your state tax return, though most consumers do not. Use tax is the same rate as sales tax and applies to out-of-state purchases.

Major retailers like Amazon, Walmart, and Target collect Nevada sales tax on all orders shipped to Nevada addresses because they have warehouses or offices in the state. Smaller sellers vary — some collect, some do not. The tax rate applied is based on the delivery address, not where the seller is located.

Who Collects and Remits Sales Tax

The retailer or service provider is responsible for collecting sales tax from you and sending it to Nevada. You pay the tax as part of your purchase price — it is added at checkout or at the register. The business then files a sales tax return with the Nevada Department of Taxation, usually monthly or quarterly depending on the volume of sales.

Businesses must register for a sales tax permit before they can legally sell taxable items in Nevada. The permit is free and obtained through the Department of Taxation. Businesses that fail to collect or remit sales tax can face penalties and interest.

As a consumer, you do not file sales tax returns or send money to the state. Your only responsibility is to pay the tax shown on your receipt. If you are a business owner, you will need to understand your own collection and remittance obligations.

Sales Tax on Specific Services and Transactions

Services are taxed differently depending on what they are. Haircuts, massages, and personal care services are taxed. Repair services — fixing a car, appliance, or phone — are taxed. Professional services like accounting, legal advice, and consulting are generally not taxed, though this can vary by the specific nature of the service.

Rental transactions are taxed. Renting a car, hotel room, or equipment is subject to sales tax. Leasing a vehicle for a long term may be treated differently than a short-term rental, so ask the business what tax applies.

Gambling winnings and casino payouts are not subject to sales tax, though Nevada does tax the casino's gross gaming revenue separately. Lottery tickets are not taxed, but any prize you win is not taxed either.

Frequently Asked Questions

What is the total sales tax rate in Las Vegas?

The total rate in most of Las Vegas is 8.375 percent — the 6.85 percent state rate plus Clark County's 1.375 percent local rate. Some specific addresses within Clark County may have slightly different rates if the city adds an additional tax, so check your receipt or ask the retailer for the exact rate at that location.

Are groceries taxed in Nevada?

Unprepared groceries — food you buy to cook at home — are not taxed. This includes produce, meat, dairy, bread, and canned goods. Prepared food, restaurant meals, deli items, and hot food are taxed at the full sales tax rate.

Do I have to pay sales tax on online purchases from out-of-state sellers?

If the seller has a physical presence in Nevada or meets federal economic nexus rules (roughly $100,000 in sales to Nevada residents per year), they must collect tax. If they do not, Nevada law says you should report the purchase as use tax on your state return, though enforcement is minimal for individual consumers.

Is clothing taxed in Nevada?

Yes, all clothing and shoes are taxed in Nevada, including children's clothing. There is no exemption based on age or type of garment. The full sales tax rate applies to clothing purchases.

Are prescription medications taxed?

Prescription medications dispensed by a licensed pharmacist with a valid prescription are not taxed. Over-the-counter medications like pain relievers, cold medicine, and allergy pills are taxed at the full sales tax rate.