Nevada Sales Tax: 6.85% Minimum Rate and Local Add-Ons

Nevada has no personal income tax, so the sales tax is where residents and visitors feel the state's tax system most. The state sets a minimum rate that applies everywhere, and most counties add local taxes on top.

This guide sets out the minimum rate, how the county add-ons work, what is exempt, how use tax applies to online and out-of-state purchases, and an illustration of what the rate difference means on a purchase. It uses the Nevada Department of Taxation's rate chart, county map and Tax Notes newsletter, read on 2 November 2026.

The Rate: a 6.85% Minimum Plus Local Add-Ons

The Department of Taxation's rate chart is headed "Components of 6.85% Minimum Statewide Tax Rate" and states that the "Minimum statewide rate applies to all other counties not listed." In other words, 6.85% is the floor: a county with no local add-on charges 6.85%, and a county with local sales taxes charges 6.85% plus its local rates. The chart shows the state sales tax going to the State General Fund, and it also lists a Local School Support Tax and city-county relief taxes among the components of the minimum rate.

The Department's county map (form ADM-T047) lists the combined rate for each county. Across the map, 6.85% is the lowest figure and Clark County, at 8.375%, is the highest. Washoe County is 8.265%, Elko 7.100%, Nye 7.600% and White Pine 7.725% on the same chart. The map's city list places Las Vegas and Henderson in Clark County and Reno in Washoe County, so those cities are charged their county's combined rate.

Clark County's rate reflects a 0.125% State Education Fund tax that the chart dates to 1 January 2020. The county map is labelled "All rates effective 01/01/20", and the chart's local rate table is headed "as of 07/01/2020". I did not find a newer official rate table, so treat the figures as the latest I could read from the Department and confirm your address-level rate with the Department before filing or pricing.

What the Rate Difference Means: Our Illustration

This table is our own arithmetic, applying the combined rates from the Department's chart to a $1,000 taxable purchase. It is an illustration, not a Department calculation.

On a $1,000 purchase, Clark County costs $15.25 more than a county charging only the minimum and $1.10 more than Washoe County.

What Is Taxable and What Is Exempt

• General rule: the Department's newsletter says all sales of tangible items are considered taxable until proven exempt.
• Food: NRS 372.284 exempts food for human consumption. The Department says an otherwise exempt food item may be taxable if it is determined to be prepared for immediate consumption, so restaurant-style and similar prepared food is generally treated differently from groceries.
• Vitamins, supplements and tonics: the Department says tonics and vitamins are excluded from the definition of food for human consumption and are subject to sales tax.
• Screen printing: the Department says screen printing onto tangible property such as a t-shirt or mug is a sale of tangible personal property and subject to Nevada sales tax.

The Department's newsletter states that its guidance is general and not binding, so confirm unusual items with the Department at (866) 962-3707.

Use Tax on Online and Out-of-State Purchases

The Department describes use tax as the counterpart of sales tax, imposed on the storage, use or other consumption in Nevada of tangible personal property bought from a retailer when sales tax was not charged on an otherwise taxable sale. The use tax rate is equivalent to the applicable sales tax rate. The most common example is a purchase from an out-of-state retailer that did not charge tax.

The Department says purchasers who are not retailers must file a Consumer Use Tax Return to pay the use tax directly, and it advises keeping evidence of sales or use tax payments in your records for a minimum of 4 years.

Filing Date for Businesses

A notice on the Department of Taxation website states that Sales and Use Tax returns are now due on the 20th of the month. The Department's 23 January 2026 release explains that, under Assembly Bill 594, businesses must file and pay by the 20th day of the month following each taxable period, starting with the January 2026 filing period (effective date given as 20 February 2026). If the 20th falls on a weekend or recognised holiday, payment is due the next business day. Businesses should confirm the due date for their own reporting period with the Department.

Official Sources

• Nevada Department of Taxation: Components of Sales and Use Tax Rates
• Nevada Department of Taxation: County Map of Nevada (ADM-T047)
• Nevada Department of Taxation: Nevada Tax Notes, Issue 194 (January 2023)
• Nevada Department of Taxation: Sales and Use Tax deadline release, 23 January 2026 (AB 594)
• Nevada Department of Taxation: tax.nv.gov