Yes, there is sales tax in Las Vegas. The combined rate is 8.375% throughout Clark County, which covers the city, the Strip, and the surrounding communities. That figure combines Nevada’s 6.85% state rate with local surcharges that fund transportation, schools, and county services, and it has been in place since January 1, 2020.1State of Nevada: Department of Taxation. Sales Tax and Use Tax – State of Nevada
What the 8.375% Applies To
Sales tax hits the sale of tangible personal property. In practice that means any physical item you can carry out of a store: clothing, electronics, jewelry, household goods, furniture, souvenirs.1State of Nevada: Department of Taxation. Sales Tax and Use Tax – State of Nevada
Prepared food is also taxable, and in a city built around restaurants that matters. Food counts as prepared, and gets taxed at the full 8.375%, if any of three things is true: it’s sold hot, the seller combined two or more ingredients, or the seller provides eating utensils with it.2Legal Information Institute. Nevada Admin Code 372.605 – Food: Prepared Food Intended for Immediate Consumption Interpreted A rotisserie chicken from the deli counter, a sandwich assembled at the shop, a coffee handed to you with a lid and stirrer: all taxed. Bagged coffee beans and a raw chicken from the same store: not.
What’s Exempt From Sales Tax
Groceries you take home to prepare yourself are exempt. Fresh produce, meat, dairy, bread, and other unprepared foods are all tax-free, and Nevada’s exemption also covers candy and soda, which many states tax.3State of Nevada – Department of Taxation. Sales Tax FAQs
Prescription medications are exempt when dispensed by a licensed pharmacy or furnished by a physician or hospital. Prosthetic devices and durable medical equipment such as wheelchairs and oxygen equipment are also exempt when prescribed by a licensed provider.4Department of Taxation. Medical Industry Over-the-counter drugs, hearing aids, and corrective eyeglasses are generally taxable unless paid for through Medicare or Medicaid.
Two newer exemptions are worth flagging. Starting January 1, 2025, child and adult diapers are exempt from sales tax, following a ballot measure Nevada voters approved in November 2024.5Nevada Department of Taxation. Diaper Exemption Feminine hygiene products, including tampons and sanitary napkins, are also exempt on a temporary basis through December 31, 2028.
Most services escape sales tax entirely. Haircuts, legal advice, accounting, consulting, and similar professional services are not taxable. Repair and installation labor on a car or a home is also tax-free, but only if the labor charge is listed separately from any parts on the invoice. Bundle the labor into the price of the product and the whole charge becomes taxable.3State of Nevada – Department of Taxation. Sales Tax FAQs
Online Orders and Out-of-State Sellers
Buying online doesn’t get you out of Nevada sales tax. When you order from a seller outside Nevada for delivery to a Las Vegas address, the same 8.375% rate applies. Marketplace platforms like Amazon and eBay are required to collect Nevada sales tax once their sales into the state exceed $100,000 or 200 separate transactions in a calendar year, which in practice means every major online retailer collects it.6State of Nevada Department of Taxation. Marketplace Facilitator/Seller FAQs
If you buy from a smaller out-of-state seller that doesn’t collect the tax, you technically owe the same amount as consumer use tax, reported directly to the Nevada Department of Taxation.7State of Nevada Department of Taxation. Consumer Use Tax Individuals rarely file these, but the obligation exists.
How Vehicle Purchases Are Taxed
Buying a car in Clark County gets you the same 8.375% sales tax as anything else, calculated on the purchase price. Trade-ins help: the value of a vehicle you trade in is subtracted before the tax is calculated, which can mean real savings on a new-car purchase.8Nevada Legislature. Nevada Revised Statutes Chapter 372 – Sales and Use Taxes
Vehicle registration comes with a separate Governmental Services Tax that isn’t part of sales tax but shows up on the same purchase. It’s calculated from 35% of the vehicle’s original manufacturer’s suggested retail price, depreciating 5% after the first year and 10% per year after that, with a floor of 15% of the starting value. The rate is 4 cents per dollar of that depreciated valuation, with some counties adding a 1-cent supplemental charge, and there’s a $16 minimum.9Nevada DMV. Vehicle Registration Fees A new car with a $40,000 MSRP works out to roughly $560 in Governmental Services Tax in Clark County the first year.
Cannabis: A Higher Combined Rate
Adult-use cannabis carries a 10% retail excise tax at the point of sale on top of the regular 8.375% sales tax, putting the combined rate on a dispensary receipt above 18%. A separate 15% wholesale excise tax hits cultivators when cannabis first changes hands, and that cost gets passed through in the retail price.10State of Nevada – Nevada Department of Taxation. Cannabis Tax
Medical cannabis sold to registered patient cardholders is exempt from the 10% retail excise, though standard sales tax still applies. The wholesale tax applies either way.
What Sales Tax Doesn’t Cover
Two of the biggest costs a Las Vegas visitor sees on a bill aren’t sales tax at all, which trips people up when they try to reconcile receipts.
Hotel rooms carry a transient lodging tax, not sales tax. On the Strip and within the city’s Primary Gaming Corridor, the combined lodging tax is 13.38%; inside the city of Las Vegas but outside the corridor, it’s 13%. Mandatory resort fees, cleaning fees, and booking fees are taxed at that same lodging rate as part of gross room revenue.11City of Las Vegas. Transient Lodging Establishment Room Tax Instructions and Guidelines Rates in other parts of Clark County, like Henderson, are set separately.
Tickets to shows and concerts carry a 9% Live Entertainment Tax rather than sales tax, and it applies at venues with a capacity of 200 or more where performers appear in front of a live audience. At larger venues the tax can extend to food, drinks, and merchandise sold in connection with the event. Nonprofit charitable or religious events are exempt only if fewer than 7,500 tickets are offered; past that cap, the full 9% applies.12Nevada Legislature. Nevada Revised Statutes 368A.200 – Imposition and Amount of Tax; Tax Collected From Purchaser; Exemptions From Tax
Nevada also has no state personal income tax, so income you earn or gambling winnings you collect in Las Vegas aren’t taxed by the state. Federal tax on gambling winnings is a separate matter and still applies.