Nevada has a state sales tax of 6.85 percent, plus local taxes that vary by county

Nevada charges a state sales tax of 6.85 percent on most retail purchases. On top of that, each county adds its own local sales tax, which ranges from 0.75 percent to 1.5 percent depending on where you buy. Your total sales tax bill is the state rate plus your county's local rate — so if you shop in Clark County (Las Vegas), you pay 8.375 percent total; in Washoe County (Reno), you pay 8.375 percent; in rural counties, the combined rate may be lower.

Nevada is one of five states with no income tax, which is why the state relies more heavily on sales tax to fund schools, roads, and services. That trade-off means you will see sales tax at the register on almost everything you buy, but you keep more of your paycheck.

Key Takeaways

  • Nevada's state sales tax is 6.85 percent, and your county adds between 0.75 and 1.5 percent on top of that.
  • The combined rate you pay depends on which county you make your purchase in, not where you live.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Nevada.
  • Online purchases from out-of-state sellers are subject to Nevada sales tax if the seller has a physical presence or meets sales thresholds in the state.

What items are exempt from Nevada sales tax

Nevada exempts certain necessities from sales tax. Groceries — food you cook at home — are not taxed, but prepared food and restaurant meals are. Prescription medications filled by a licensed pharmacist are exempt, as are most medical devices and equipment prescribed by a doctor.

Clothing and shoes have no sales tax in Nevada. Utilities like electricity and natural gas are also exempt. However, services — haircuts, repairs, labor — are generally taxable, and the line between a taxable service and a non-taxable product can be unclear. If you are unsure whether a specific item or service is taxed, ask the seller before you buy or contact the Nevada Department of Taxation.

How local county taxes work

Nevada divides sales tax into state and local portions. The state collects 6.85 percent statewide. Each county then adds its own rate to fund local schools, public safety, and infrastructure. Clark County (which includes Las Vegas) adds 1.525 percent; Washoe County (Reno) adds 1.525 percent; smaller counties add between 0.75 and 1.5 percent.

The tax you pay is determined by where the sale happens, not where you live. If you live in one county but drive to another to shop, you pay that county's combined rate. This matters most for large purchases or if you live near a county border.

Sales tax on online and out-of-state purchases

Online retailers must collect Nevada sales tax if they have a physical location in the state (a warehouse, office, or store) or if they meet Nevada's sales threshold. As of 2024, sellers who have more than $100,000 in sales to Nevada residents in the past 12 months must register and collect tax. This rule applies whether the seller is based in Nevada or out of state.

If an online seller does not collect Nevada sales tax at checkout, you may owe use tax on that purchase when you file your state tax return. Use tax is the same rate as sales tax and applies to goods you buy outside Nevada for use inside it. Most individual taxpayers do not report use tax, but it is technically owed and Nevada's Department of Taxation can pursue it for large or repeated purchases.

Who collects and remits the tax

Retailers collect sales tax from you at the point of sale and remit it to Nevada's Department of Taxation. The state then distributes the local portion to each county. You do not send sales tax to the state yourself — the seller handles it. If a seller fails to collect or remit tax, the state pursues the seller, not the customer.

If you are a business owner in Nevada, you must register for a sales tax permit with the Department of Taxation before you open. You collect tax from customers, file returns monthly or quarterly depending on your sales volume, and remit the money to the state. The filing frequency and important date depend on how much you sell.

Sales tax on specific categories

Some categories have special rules. Motor vehicles are taxed at the point of sale when you register them with the Nevada Department of Motor Vehicles, not when you buy them from a dealer. Cigarettes and alcohol are subject to sales tax plus excise taxes (additional per-unit taxes). Rental cars are taxed at 10 percent statewide, regardless of county, plus a $3.50 per-day fee that funds tourism.

Resale items — goods a business buys to resell — are not taxed if the buyer has a resale certificate. If you run a retail business, you do not pay sales tax on inventory you purchase for resale; you only collect tax when you sell to the end customer. You will need to provide your resale certificate to your suppliers.

How to find your exact local rate

Your combined sales tax rate depends on your county and sometimes your city or special district within that county. The easiest way to find your exact rate is to visit the Nevada Department of Taxation website and use their sales tax rate lookup tool, or call them at (775) 684-2000. You can also ask a local retailer what rate applies in your area.

If you are planning a large purchase or relocating to Nevada, knowing your local rate helps you budget. Rates do not change frequently, but they can shift if a county or city passes a new tax measure, so it is worth checking before a major transaction.

Frequently Asked Questions

Do I pay sales tax on groceries in Nevada?

No. Unprepared food you buy at a grocery store — produce, meat, dairy, bread — is exempt from sales tax. Prepared food, restaurant meals, and food from a deli counter are taxed. The distinction is whether you are buying ingredients to cook or food ready to eat.

What is the difference between sales tax and use tax?

Sales tax is collected by the seller when you buy something in Nevada. Use tax is what you owe on purchases made outside Nevada (or from sellers who did not collect tax) when you bring the item into the state. Both are the same rate; use tax is your responsibility to report on your tax return, though most individuals do not.

Do I pay sales tax when I buy a car in Nevada?

You pay sales tax when you register the vehicle with the Nevada Department of Motor Vehicles, not when you buy it from the dealer. The tax is based on the purchase price and your county's combined rate. You will pay it as part of the registration process.

Is sales tax included in the price shown on the shelf?

No. Prices on shelves in Nevada do not include sales tax. The tax is added at the register, so your final bill will be higher than the marked price. This is different from some states where tax is included in the displayed price.

What happens if a business does not collect sales tax?

Nevada's Department of Taxation pursues the business for unpaid tax, penalties, and interest. As a customer, you are not responsible for the seller's failure to collect. However, you may still owe use tax on that purchase if you report it on your state return.