The 2024 Nevada State Sales Tax
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What is the 2024 Nevada Sales Tax Rate?
6.85%
The Nevada state sales tax rate is 6.85%, and the average NV sales tax after local surtaxes is 7.94%.
- Groceries and prescription drugs are exempt from the Nevada sales tax
- Counties and cities can charge an additional local sales tax of up to 1.25%, for a maximum possible combined sales tax of 8.1%
- Nevada has 249 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
- Nevada has a lower state sales tax than 75% of states
Counties and cities in Nevada are allowed to charge an additional local sales tax on top of the Nevada state sales tax, as approved by voters or local legislatures. Some counties such as Clark County (which includes Las Vegas) have special sales tax rates for accommodation businesses like hotels of up to 13%.
If you are a Nevada business owner, you can learn more about how to collect and file your Nevada sales tax return at the 2024 Nevada Sales Tax Handbook .
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Nevada Sales Tax Exemptions
Nevada doesn't collect sales tax on purchases of most prescription drugs and groceries. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.
Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Unlike many states, Nevada treats both candy and soda as groceries for sales tax purposes. Other items including gasoline, alcohol, and cigarettes are subject to various Nevada excise taxes in addition to the sales tax.
In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The NV sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Nevada's sales tax rates for commonly exempted items are as follows:
Groceries: EXEMPT | Clothing: 6.85% | Prepared Food: 6.85% | Prescription Drugs: EXEMPT | Non-Prescription Drugs: 6.85% |
$100 Restaurant Dinner
|
$100 of groceries
|
$100 in clothes
|
$100 of consumer products
|
$6.85 sales tax $106.85 total |
$0.00 sales tax $100.00 total |
$6.85 sales tax $106.85 total |
$6.85 sales tax $106.85 total |
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Nevada Sales Tax Exemption Certificate
Unlike a Value Added Tax (VAT), the Nevada sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Nevada Sales Tax Exemption Form to buy these goods tax-free.
Companies or individuals who wish to make a qualifying purchase tax-free must have a Nevada state sales tax exemption certificate, which can be obtained from the Nevada Department of Taxation . On making an exempt purchase, Exemption Certificate holders may submit a completed Nevada Sales Tax Exemption Form to the vendor instead of paying sales tax.
Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Nevada sales tax code) can be downloaded from the Nevada Department of Taxation here .
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Nevada Sales Tax Calculator
Whenever you make a purchase at a licensed Nevada retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Nevada sales tax calculator.
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Nevada Use Tax
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If you buy goods and are not charged the Nevada Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 6.85% sales tax (less any foreign sales tax paid) for these items yourself as the Nevada Use Tax.
Your are expected to voluntarily list your liable purchases on a Nevada Use Tax Return, which should be attached with payment to your Nevada Income Tax Return. Historically, compliance rates with with the Nevada Use Tax have been low.
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Nevada Local Sales Taxes
Nevada does not allow local jurisdictions like cities or counties to collect a local sales tax. The Nevada state sales tax of 6.85% is applicable statewide. You can view the sales tax rates for various cities in Nevada here.
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