Nevada sales tax, and who sets it

Banded red sandstone cliffs above desert scrub.

Tax year 2026

Set by the state

6.85%

Set locally

1.39%

statewide average

Combined

8.24%

Local share

16.87%

of what you pay

Work out the tax on a purchase in Nevada

Add the tax on

8.24% effective
$
Price before tax
$100.00
Nevada, Statewide average
Sales tax
$8.24
at 8.24%
Total
$108.24
what you actually hand over

The general rate applies here: 8.24%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-07-01.

How Nevada's sales tax is put together

  • Two governments tax the same purchase in Nevada. The state takes about 6.85%. Local government takes another about 1.39% on top on average across Nevada, and the till adds them together into about 8.24%. Neither one is the whole story, which is why the state rate alone is a poor guide to what you will actually pay.
  • Nevada leaves groceries alone. Raw food carries no sales tax here. Prepared food usually does, which means the tax on a supermarket trip depends less on what you spend than on which aisle you spent it in.
  • No apparel break in Nevada. Clothes carry the same sales tax as anything else, working out at $82 per thousand dollars spent. A few states exempt clothing; most, including this one, do not. Prescriptions are exempt, which is the near-universal rule.
  • A purchase in Nevada is taxed by two layers. The state levies about 6.85%; local jurisdictions levy about 1.39% on average across Nevada, for a combined about 8.24%. The split is genuinely shared rather than nominal, so the combined figure is address-dependent and the state rate functions as a floor rather than as the rate. Any price comparison drawn across states on state rates alone will misrank Nevada against its more centralised neighbors.
  • Nevada grants a full grocery exemption, charging nothing on unprepared food. The exemption's edge is where the revenue and the confusion both sit: prepared, heated and often bakery items typically revert to the full combined rate, so two baskets of identical value can attract materially different tax. Comparisons of grocery exemptions across states are only meaningful alongside each state's definition of what counts as a grocery.
  • Clothing in Nevada is taxed at the general combined rate, or $82 per thousand dollars of apparel spending. Only a small minority of states exempt clothing, and where they do the effect on a household's effective rate is larger than most rate-based comparisons imply. Prescription medication is exempt in Nevada, which is the standard treatment across the sales-taxing states.

Sales tax on this purchase

A $75,000 salary

Buying
$108at the register
Tax added$8.24
Rate appliedStatewide average8.24%

Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.

Rates across this state

A $75,000 salary

6.85% – 8.38%across the state
Counties in this state17
Different rates among them6
Lowest county rate6.85%
Highest county rate8.38%

County floors only — city, transit and special-district taxes are excluded where applicable.

At the register

A $75,000 salary

Buying
The goods — $100.00Sales tax — $8.24
8.24%tax
Tax added$8.24
You hand over$108.24
Rate here8.24%

Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.

How much of that was tax

A $75,000 salary

Goods — $98.85 · 92%$98.85GoodsTax — $8.15 · 8%$8.15of that was tax
Goods before tax$98.85
Rate applied8.24%

Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.

Every county here

A $75,000 salary

6different rates across 17 counties4 counties at 6.85%46.85%6 counties at 7.1%67.1%4 counties at 7.6%47.6%1 counties at 7.73%17.73%1 counties at 8.27%18.27%1 counties at 8.38%18.38%counties at each rate
Lowest6.85%
Highest8.38%
Gap between them1.53%

County floors only — city, transit and special-district taxes are excluded where applicable.

What gets taxed, in each

A $75,000 salary

Compare with

Nevada

Statewide average

Most — 8.24%8.24%MostFood — freefreeFoodClothes — 8.24%8.24%ClothesFuel — 23¢23¢FuelTobacco — $1.80$1.80Tobacco

Texas

Harris County (Houston)

Most — 8.25%8.25%MostFood — freefreeFoodClothes — 8.25%8.25%ClothesFuel — 20¢20¢FuelTobacco — $1.41$1.41Tobacco
  • Sales tax
  • Fuel
  • Tobacco
CategoryNevadaTexas
GroceriesExemptExempt
Clothing at $1008.24%8.25%
Fuel23¢20¢
Tobacco$1.80$1.41

Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.

The split, county by county

The state rate is the same everywhere in Nevada. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.

CountyStateLocalCombined
Statewide average6.85%1.39%8.24%
Clark County (Las Vegas)same1.52%8.38%
Washoe County (Reno)same1.42%8.27%

What it costs on a thousand dollars

The same purchase in four categories, priced on average across Nevada. A flat thousand dollars is used deliberately — this is Nevada's own rate restated in money, not a claim about what anyone spends.

What you're buyingTax as share of priceTax on $1,000
General goods8.24%$82
Groceries0%$0
Prescription drugs0%$0
Clothing8.24%$82

Every county in Nevada

This is the whole state, not a sample — 17 counties, from 6.85% in Esmeralda County up to 8.38% in Clark County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.

Complete county coverage for Nevada: 17 counties spanning 6.85% (Esmeralda County) to 8.38% (Clark County), across 6 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.

Nevada county floor sales tax rates
CountyState portionCounty levyFloor (state + county)
Carson City6.85%0.75%7.6%
Churchill County6.85%0.75%7.6%
Clark County6.85%1.52%8.38%
Douglas County6.85%0.25%7.1%
Elko County6.85%0.25%7.1%
Esmeralda County6.85%0%6.85%
Eureka County6.85%0%6.85%
Humboldt County6.85%0%6.85%
Lander County6.85%0.25%7.1%
Lincoln County6.85%0.25%7.1%
Lyon County6.85%0.25%7.1%
Mineral County6.85%0%6.85%
Nye County6.85%0.75%7.6%
Pershing County6.85%0.25%7.1%
Storey County6.85%0.75%7.6%
Washoe County6.85%1.42%8.27%
White Pine County6.85%0.88%7.72%

Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.

What this page does not cover

  • The first Nevada county table and calculator location list are samples, picked to show how much local rates move rather than to cover everywhere. Your address might land outside the range shown. A recent receipt is the better source if you have one.
  • One tax, not all of them. What you see here is Nevada's general sales tax. Gas, drink and cigarettes are taxed separately and those taxes are usually hidden inside the price. Hotels, restaurant meals and vehicle purchases often carry extra charges of their own on top.
  • An exemption is a category, not a promise. Nevada decides for itself where each category stops — hot food is usually outside the grocery exemption, and accessories are often outside the clothing one. That boundary work is where the real difference between two states with the same rate turns up.
  • The first Nevada county table and calculator location list are representative samples, not a complete register. It exists to demonstrate the magnitude of local variation, so the highest and lowest figures shown bound the sample rather than the state. Any specific address should be checked against the local revenue authority or a recent receipt; a complete county-floor table, where shown separately, still excludes additional city and district taxes.
  • This covers Nevada's general sales tax in isolation. Fuel, alcohol and tobacco are subject to per-unit excise regimes that are generally included in the advertised price and are invisible at the point of sale. Lodging, prepared food and motor vehicle transactions commonly carry supplementary state or local levies beyond the general rate, so a transaction in one of those categories is not fully described by anything on this page.
  • Exemption treatment in Nevada is recorded here at category level; the operative detail is where the state's statute terminates each category. Heated and prepared foods generally revert to the full rate despite a grocery exemption, and clothing exemptions are typically bounded by price threshold or by use. These definitional boundaries account for much of the divergence between states that appear equivalent on rate and exemption list alone.

Questions people ask

Why is the tax at the register higher than the state rate?

The state sets about 6.85%; local governments stack theirs above it, reaching about 8.24% in practice. The total moves with the address, not with the purchase.

Is food taxed the same as everything else?

Groceries escape it here. What separates exempt food from taxable food is usually whether it has been prepared, so identical ingredients can be taxed or not depending on who assembled them.

Is clothing exempt here?

No. A handful of states exempt clothing and Nevada is not one of them, so a coat is taxed exactly like a television. The exemption is unusual enough that assuming it is the common mistake.

Will the rate change if I shop in the next town?

Barely. The local portion is about 16.87% of the combined rate, so a statewide figure is close to right almost everywhere in Nevada.

Is the sales tax higher here because there is no income tax?

That is usually the arrangement. With no wage income tax, Nevada leans on consumption and property, and the combined rate of about 8.24% reflects it.

What composes the combined rate in this state?

The combined rate is the state levy plus every local levy sourced to the point of sale. Nevada sets about 6.85%; the representative combined rate is about 8.24%, of which about 16.87% is decided locally. A single statewide figure is therefore an approximation.

How are groceries classified for sales tax here?

Nevada exempts groceries from general sales tax. The exemption typically excludes prepared food, and definitional boundaries — utensils supplied, heating, or a seller's prepared-food share — determine which side a specific item falls on. Those tests vary by state and are not uniform.

How is apparel classified for sales tax in this state?

Nevada applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.

How much intra-state variation is there in the combined rate?

Locally determined levies account for about 16.87% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.

How does the absence of an income tax affect consumption tax burden?

Nevada levies no personal income tax on wages, so general revenue relies more heavily on consumption and property bases. The representative combined sales rate is about 8.24%. ⚠️ Relative overall burden depends on a household's consumption share of income and cannot be inferred from the rate alone.