Nevada Sales Tax Calculator

Why Nevada’s lowest rate is 6.85%

Nevada’s 6.85% rate is not a single tax. It is four mandatory taxes that apply in every county: a 2% state sales tax, the 2.6% Local School Support Tax, the 0.5% Basic City-County Relief Tax and the 1.75% Supplemental City-County Relief Tax. Together they make 6.85%, and no Nevada county can go below that.

Counties can then add optional local taxes on top. These bring the average combined rate to 8.24%. Because the add-ons are set by county, every city in a county has the same rate. Las Vegas, Henderson and North Las Vegas all charge Clark County’s rate, and Reno and Sparks both charge Washoe County’s rate.

Nevada sales tax rates by county

The Nevada Department of Taxation publishes a rate sheet for each county and a State Sales Tax Map that lists cities in alphabetical order with their county rate. The rates below are taken from the Department’s published rate sheets.

Groceries and prescriptions are exempt under the state constitution

Food for human consumption is exempt from Nevada sales and use tax, and the exemption is written into the Nevada Constitution (Article 10, Section 3A) rather than ordinary law. The constitution excludes prepared food intended for immediate consumption and alcoholic beverages, so restaurant meals, hot deli food and beer and wine are taxed.

Prescription medicines are exempt under NRS Chapter 372. Over-the-counter remedies such as pain relievers are taxable. Most other goods, including clothing, electronics, furniture and household supplies, are taxed at the full county rate. Nevada has no sales tax holiday.

Worked examples at the Las Vegas rate

At Clark County’s 8.375%, a $1,200 television costs $100.50 in tax, for $1,300.50 in total. A $85 restaurant check carries $7.12, which is calculated before any tip. To reverse a receipt, divide by 1.08375: a $108.38 total is a $100.00 price plus $8.38 of tax.

The same TV bought in Elko County at 7.1% would cost $85.20 in tax, $15.30 less. That gap only matters if you take the item home from the store. If it is delivered to you, the rate where it is delivered applies.

When Nevada’s current county rates took effect

Nevada’s county rates do not change often, and the Department of Taxation dates each one. Clark County’s 8.375% rate has applied since January 1, 2020, and Washoe County’s 8.265% since April 1, 2017. If an older receipt from Las Vegas shows a lower rate, it was probably issued before 2020. Rate changes are announced through the Department’s rate sheets, which businesses use to update their registers.

Nevada also prohibits a personal income tax in its constitution, so sales tax is a central part of how the state and its schools are funded. The 2.6% Local School Support Tax, part of every Nevada sale, is named after that role.

Nevada next to California, Arizona and Utah

Nevada’s rates are high for the Mountain West but below California’s. For Reno and Lake Tahoe shoppers the most relevant comparison is California, and for Las Vegas it is Arizona and Utah. Remember that if you buy in Nevada and register or use the item in your home state, your home state’s use tax may apply.

Common Nevada sales tax mistakes

Most errors on Nevada receipts come from applying the wrong base or the wrong county.

• Tipping on the after-tax total. Sales tax is calculated on the meal price. On a $120 dinner in Las Vegas the tax is $10.05; a 20% tip on the pre-tax price is $24.00, not $26.01.
• Using a city rate. Nevada cities do not add their own sales tax, so look up the county.
• Taxing groceries. Food for home consumption is constitutionally exempt; only prepared food and alcohol are taxed.
• Assuming over-the-counter medicine is exempt. Only prescription medicine is.

Use tax when no Nevada tax was charged

Nevada’s use tax mirrors its sales tax. It applies to goods bought without Nevada tax and then stored, used or consumed in Nevada, at the rate of the county where you use them. Common examples are furniture ordered from a small out-of-state shop, or equipment bought tax-free in Oregon and brought home to Reno.

Nevada has no personal income tax, so there is no line on a state income tax return for use tax. Individuals who owe it report and pay it directly to the Nevada Department of Taxation. Most major online marketplaces already collect Nevada tax at checkout, so this mainly affects larger purchases from sellers that do not.