Las Vegas has a combined sales tax of 8.375 percent
Nevada has no state income tax, but it does have sales tax. In Las Vegas and Clark County, the rate is 8.375 percent. This is made up of the state sales tax (6.85 percent) plus the Clark County local tax (1.525 percent). The rate applies to most goods and some services you buy in person or online if the seller has a physical location in Nevada.
The 8.375 percent rate is the standard you will see on a receipt at a Las Vegas retailer. Some cities within Clark County may have slightly different rates if they have added their own local tax, but Las Vegas proper uses this figure. When you buy something, the tax is calculated on the sale price and added at checkout.
Sales tax in Nevada is collected by the seller and sent to the state and county. You do not pay it separately — it is included in the total you see on your receipt. If you are buying online from an out-of-state seller with no Nevada location, Nevada sales tax typically does not explore, though this rule has exceptions for large retailers.
Key Takeaways
- Las Vegas sales tax is 8.375 percent on most retail purchases, made up of state and county portions.
- Groceries, prescription medications, and medical equipment are generally exempt from sales tax in Nevada.
- Services like haircuts, repairs, and professional fees are usually not subject to sales tax unless they include a taxable product.
- Online purchases from sellers without a Nevada location typically do not have Nevada sales tax added, but large national retailers may be required to collect it.
What is and is not taxed in Las Vegas
Most items you buy in a store are subject to the 8.375 percent tax. Clothing, electronics, furniture, and household goods all get taxed. Prepared food — anything you eat at a restaurant, food court, or deli counter — is taxed. Alcohol and tobacco products are taxed at the standard rate (though tobacco also has a state excise tax on top).
Some purchases are exempt from sales tax. Groceries you buy to take home and cook yourself are not taxed. Prescription medications filled by a pharmacist are not taxed. Medical devices like hearing aids, prosthetics, and diabetic supplies are exempt. Over-the-counter medications like cold medicine or pain relievers are taxed, but prescription drugs are not.
Services are usually not taxed. A haircut, a car repair, a plumbing visit, or a doctor's appointment does not have sales tax added. However, if the service includes a taxable product — for example, a salon that sells you shampoo along with a haircut — the shampoo portion is taxed but the labor is not. Labor and materials are often separated on your receipt to show which parts are taxed.
How sales tax works on online purchases
If you order something online from a retailer that has no physical store, warehouse, or office in Nevada, Nevada sales tax is usually not added to your order. This applies to small sellers and some larger ones. However, large national retailers like Amazon, Walmart, and Target are required by Nevada law to collect sales tax on orders shipped to Nevada addresses, even if they have no store in the state.
The rule depends on whether the seller has nexus in Nevada — a legal term meaning they have a significant business presence there. A small online shop in another state probably does not. A major retailer with distribution centers or customer service offices in Nevada does. When in doubt, check the retailer's tax policy or look at your receipt after checkout to see whether Nevada tax was added.
If you buy something online and Nevada tax was not collected, you are technically responsible for reporting that purchase on your Nevada tax return as use tax. In practice, most individuals do not do this, but the obligation exists. Businesses are more likely to be audited on use tax, so they track these purchases more carefully.
Sales tax on specific items you might question
Gasoline is subject to Nevada sales tax plus a state excise tax, so the pump price includes both. Lottery tickets are not subject to sales tax. Vehicles are subject to sales tax, though the rate and how it is calculated can vary depending on whether you are buying from a dealer or private party and whether you are trading in another vehicle.
Rental cars are subject to sales tax in Nevada. Hotel rooms are subject to a room tax (not sales tax), which is separate and higher — it varies by location in Clark County but is typically around 12 percent or more. Rental equipment like tools or party supplies is usually subject to sales tax. Digital products like e-books, music downloads, and software subscriptions may or may not be taxed depending on how Nevada classifies them and the seller's interpretation.
If you are unsure whether a specific item is taxed, the receipt will show it. If tax was added, you will see a line that says "Tax" or "Sales Tax" with the amount. If no tax line appears, that item was exempt. You can also contact the Nevada Department of Taxation if you need a definitive answer for a particular product.
Who collects and where the money goes
The retailer or seller collects the 8.375 percent from you at the point of sale. They then send that money to the Nevada Department of Taxation, which splits it between the state (6.85 percent) and Clark County (1.525 percent). The state portion funds general state services. The county portion funds county services, schools, and other local programs.
Sellers are required to register with the Nevada Department of Taxation and file sales tax returns, usually monthly or quarterly depending on their sales volume. Large retailers file monthly. Smaller businesses may file quarterly. The state audits some businesses to make sure they are collecting and reporting the correct amount.
Sales tax rates in other Nevada cities
Las Vegas is in Clark County, which has the 8.375 percent rate. Other Nevada cities have different rates because they have different local tax rates. Reno and Washoe County have a combined rate of 8.375 percent as well. Carson City has 7.725 percent. Rural counties may have lower rates. If you are buying something in a different Nevada city, the rate will be different from Las Vegas.
If you live in Las Vegas but buy something in another Nevada city, you pay that city's rate. If you live elsewhere but buy something in Las Vegas, you pay the Las Vegas rate. The tax is based on where the sale happens, not where you live.
Frequently Asked Questions
Do I have to pay sales tax if I buy something in Las Vegas and take it out of state?
Yes. Sales tax is based on where the sale occurs, not where you use the item. If you buy it in Las Vegas, you pay Las Vegas sales tax at checkout. Once you leave Nevada, you do not owe Nevada tax on it anymore, but you may owe tax in your home state depending on that state's rules.
Is there sales tax on services like haircuts or car repairs in Las Vegas?
No. Services are generally not taxed in Nevada. You pay for the labor and informed without sales tax. If the service includes a product — like a haircut plus a bottle of shampoo — the product portion is taxed but the labor is not.
What about tax on food at restaurants versus grocery stores?
Restaurant food and prepared food are taxed at 8.375 percent. Groceries you buy to cook at home are not taxed. The difference is whether the food is ready to eat. A rotisserie chicken from a grocery store deli is taxed. Raw chicken from the butcher counter is not.
Do I owe Nevada sales tax on something I bought online from out of state?
Usually not, unless the seller is a large retailer required to collect Nevada tax. Small online sellers in other states do not collect Nevada tax. Technically you owe use tax on the purchase, but most individuals do not report it. Businesses should track these purchases and report them.
Can I get a refund of sales tax I paid in Las Vegas?
Nevada does not have a sales tax refund program for residents or visitors. Once you pay the tax at checkout, it is final. Some states offer refunds to tourists, but Nevada does not. The tax is part of the purchase price.