Nevada's statewide sales tax is 6.85 percent, but your actual rate depends on what county you're in and what you're buying
Nevada has no state income tax, but it does have a sales tax. The base rate is 6.85 percent statewide. However, most counties add their own local sales tax on top of that, which means the total rate you pay at checkout ranges from 6.85 percent to 8.375 percent depending on where you live and shop. Clark County (Las Vegas) and Washoe County (Reno) have the highest combined rates because they layer additional local taxes on top of the state rate.
The sales tax applies to most goods you buy in stores, but not to groceries, prescription medications, or medical equipment. Services like haircuts, repairs, and professional fees are generally not taxed. Some items fall into gray areas — for example, prepared food and restaurant meals are taxed, but unprepared groceries are not.
Key Takeaways
- Nevada's base sales tax is 6.85 percent statewide, but your county may add local tax on top, raising your total rate to as high as 8.375 percent.
- Groceries and prescription medications are not subject to sales tax in Nevada, even though most other retail purchases are.
- Restaurant meals and prepared foods are taxed, but raw ingredients you buy at a grocery store are not.
- The county where you make the purchase determines which local tax rate applies, not where you live.
Sales tax rates by Nevada county
Each Nevada county sets its own local sales tax rate on top of the 6.85 percent state rate. Clark County, which includes Las Vegas, charges 1.375 percent local tax for a combined total of 8.225 percent. Washoe County, which includes Reno, charges 1.5 percent local tax for a combined total of 8.35 percent. Douglas County charges 1.375 percent local tax for a combined total of 8.225 percent.
The remaining counties — Carson City, Churchill, Elko, Esmeralda, Eureka, Humboldt, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey, and White Pine — charge varying local rates. Carson City charges 1.5 percent for a combined total of 8.35 percent. Most rural counties charge between 0.75 percent and 1.5 percent in local tax. Storey County has the lowest combined rate at 6.85 percent because it does not add local tax.
The rate that applies is determined by the location where you make the purchase, not by where you live. If you live in one county but shop in another, you pay that county's combined rate.
What is and isn't taxed in Nevada
Groceries — unprepared food you buy to cook at home — are not taxed. This includes raw meat, produce, bread, dairy, frozen vegetables, and canned goods. However, prepared foods and restaurant meals are taxed at the full sales tax rate. Hot food from a deli counter, takeout from a restaurant, and food from a food truck are all taxable.
Prescription medications and over-the-counter drugs are not taxed. Medical equipment like wheelchairs, crutches, and hearing aids are also exempt. However, cosmetics, vitamins, and toiletries are taxed. The line between a medical item and a personal care item can be unclear — for example, sunscreen may or may not be taxed depending on how it is labeled and sold.
Clothing and shoes are taxed in Nevada. Books, newspapers, and magazines are taxed. Gasoline is taxed. Services like haircuts, plumbing repairs, and car maintenance are generally not taxed, but labor charges bundled with taxable goods sometimes are. If you are unsure whether a specific item is taxed, ask the cashier or check the Nevada Department of Taxation website.
How sales tax is calculated at checkout
Sales tax is calculated on the subtotal of your purchase before any discounts or coupons are applied. If an item costs $100 and you have a $10 coupon, the sales tax is calculated on $90, not $100. However, some coupons are manufacturer coupons and some are store coupons, and they are treated differently — manufacturer coupons reduce the taxable amount, but store coupons sometimes do not, depending on the store's policy.
The tax is added to your subtotal at the register. Most stores round the total to the nearest cent. If the tax comes to $8.374, it rounds to $8.37. Nevada does not allow stores to round up in their favor — rounding must follow standard mathematical rules.
Sales tax on online and mail orders
Nevada requires online retailers to collect and remit sales tax on orders shipped to Nevada addresses. This rule applies to most large retailers like Amazon, Walmart, and Target. However, some smaller online sellers may not collect Nevada sales tax, and the burden falls on the buyer to report and pay the tax themselves when filing state taxes — though most individual buyers do not do this.
If you order from an out-of-state retailer that does not collect Nevada sales tax, you are technically required to pay the tax to Nevada, but enforcement is minimal for individual consumers. Businesses are expected to track and report these purchases.
Sales tax on vehicles and large purchases
Vehicle purchases are subject to sales tax in Nevada. The tax is calculated on the purchase price of the vehicle and is typically paid at the time of registration with the Nevada Department of Motor Vehicles. If you buy a used car from a private seller, you still owe sales tax when you register it. Trade-in value reduces the taxable amount — you pay tax only on the difference between the new vehicle's price and your trade-in value.
Large purchases like furniture, appliances, and electronics are taxed at the standard sales tax rate for your county. There is no threshold above which tax stops applying.
Frequently Asked Questions
Do I pay sales tax on groceries in Nevada?
No. Unprepared food you buy to cook at home — produce, meat, dairy, bread, canned goods, and frozen vegetables — is not taxed. However, prepared foods like restaurant meals, deli items, and hot food are taxed at the full rate.
What is the sales tax rate in Las Vegas?
The combined sales tax rate in Clark County, which includes Las Vegas, is 8.225 percent. This is the state rate of 6.85 percent plus Clark County's local rate of 1.375 percent.
Do I have to pay sales tax on prescription medications?
No. Prescription medications are exempt from sales tax in Nevada. Over-the-counter medications are also not taxed. However, cosmetics, vitamins, and toiletries are taxed.
Is clothing taxed in Nevada?
Yes. Clothing and shoes are subject to sales tax in Nevada at the full rate for your county. There is no clothing exemption.
Do I owe sales tax on items I buy online?
Most large online retailers collect Nevada sales tax on orders shipped to Nevada addresses. Some smaller sellers do not, and technically the buyer owes the tax to Nevada, though enforcement for individual consumers is minimal.