Nevada is one of the few U.S. states without a state sales tax. However, some counties and cities in Nevada do impose their own sales taxes. Understanding when sales tax applies and at what rate can be confusing for businesses and consumers in Nevada. This comprehensive guide provides Nevada sales tax calculator and everything you need to know about nevada sales tax in 2023.
Nevada Sales Tax Calculator
The Nevada sales tax calculator is an online tool that automatically calculates the sales tax due for purchases made in Nevada. To use the calculator, you simply select the county and city where the purchase is being made, enter the total purchase price, and the calculator will determine the state and local sales tax rates to apply and calculate the total sales tax owed.
Nevada Sales Tax Calculator
Nevada Sales Tax Calculator
The advantage of using the Nevada sales tax calculator is it saves you the trouble of looking up the correct sales tax rates yourself and manually calculating the amounts. The calculator has the state and local rates pre-programmed for each county and city in Nevada, so it automatically applies the right rates when you select the location. This makes it quick, easy, and convenient to estimate the sales taxes to be paid at checkout on purchases made across Nevada.
An Overview of Nevada Sales Tax
Nevada has no state-level sales tax. It is one of only five states with no broad-based sales tax (the others being Alaska, Delaware, Montana, and Oregon). However, Nevada does allow its counties and municipalities to impose their own sales taxes. As a result, sales tax rates vary across the state depending on the local jurisdictions.
Key facts about nevada sales tax:
- Nevada has no state sales tax
- 8 of 17 counties in Nevada impose a sales tax
- Sales tax rates range from 6.85% to 8.265% across counties and cities
- Sales tax applies to retail sales of most tangible goods
- Groceries are exempt from sales tax in Nevada
- Prescription drugs and medical devices are sales tax exempt
Understanding if and when sales tax applies requires looking at the rules and rates in the specific county and city where a sale occurs.
Do I Need to Collect Sales Tax in Nevada?
If you are selling products or services in Nevada, you may or may not need to collect sales tax depending on where your business and customers are located.
Businesses Located in Nevada
If your business has a physical presence (known as nexus) in a Nevada city or county that imposes sales tax, you must register with the Nevada Department of Taxation and collect sales tax on taxable sales made in that jurisdiction.
The sales tax rate you collect will depend on the specific county/city your business is located in. For example, if your business is located in Washoe County (Reno), you would collect sales tax at 7.725%. If you are located in Clark County (Las Vegas), you would collect 8.375% sales tax.
Online Sellers & Marketplaces
Nevada also requires remote sellers and online marketplaces to collect sales tax if they meet certain nevada sales tax nexus thresholds. These include:
- Gross revenue of > $100,000 in Nevada sales
- 200 or more separate Nevada transactions
- Having inventory stored in Nevada
- Using marketplaces like Amazon FBA to store/ship products.
If you meet any of these nexus rules, you must register and collect applicable Nevada sales tax on taxable sales into the state.
No Physical Presence in Nevada
If your business does not have physical nexus in Nevada, you are not required to collect sales tax on Nevada sales. However, you may still need to provide customers with a sales tax transaction report so they can remit use tax to the state themselves.
What Transactions Are Taxable?
Nevada broadly taxes retail sales of tangible goods. Some services are also taxable. Major categories of taxable sales include:
- Retail goods (clothing, furniture, electronics, etc)
- Prepared food & drinks
- Lodging rentals under 30 days
- Vehicle purchases and leases
- Cannabis sales (10% marijuana tax)
Some specific services that are subject to nevada sales tax include:
- Transportation services
- Telecommunications
- Installation/repair of goods
- Amusement/recreation services
Notable exemptions to sales tax include prescription drugs, medical devices, groceries, and farm equipment. See a full list of Nevada sales tax exemptions.
Nevada Sales Tax Rates
There is no single sales tax rate for the entire state. Rates vary across Nevada’s counties and cities from a minimum of 6.85% to a maximum of 8.265%
Here are the nevada sales tax rates for key counties and cities:
- Clark County (Las Vegas): 8.375%
- Washoe County (Reno): 7.725%
- Carson City: 7.600%
- Douglas County: 7.100%
- Elko County: 7.100%
- Lyon County: 7.100%
Some cities impose an additional local option sales tax on top of the county rate. For example:
- Henderson (Clark County): 8.250%
- Mesquite (Clark County): 8.000%
- Sparks (Washoe County): 7.725%
Use Nevada sales tax lookup tool to find the combined state+local rate applied in any address or zip code.
How to Collect and Remit Nevada Sales Tax
Retailers responsible for collecting nevada sales tax must register for a Nevada Sales & Use Tax Permit. You can register online through the Nevada Department of Taxation.
When you make a taxable sale, you will calculate sales tax based on the total sales price and the applicable tax rate in the jurisdiction. Sales tax should be separately stated and charged at the time of sale.
Nevada has monthly sales tax filing. You must remit all sales tax collected along with a sales tax return by the last day of the month after the month of the sale. For example, January sales taxes would be due by February 28.
Returns and payments can be submitted online through the Nevada Department of Taxation system. Electronic filing is strongly encouraged.
Claiming Sales Tax Exemptions in Nevada
Some customers and transactions may be exempt from paying nevada sales tax. Common exemptions include:
- Resale certificates: if a customer is registered to collect sales tax and will resell the item, they can provide a resale certificate.
- Nonprofit exemptions: registered 501(c)(3) nonprofits can make tax exempt purchases. An exemption certificate is required.
- Agricultural exemptions: sales of livestock, feed, seeds, plants and more are exempt. An agriculture certificate is required.
- Manufacturing exemptions: manufacturers can purchase equipment, components, and raw materials exempt. A manufacturer certificate is required.
Always obtain a valid exemption certificate on file. Do not accept an exempt sale without proper documentation.
Handling Use Tax on Out-of-State Purchases
With no state sales tax, Nevada imposes a use tax on goods purchased from out-of-state and brought into the state. This primarily impacts individuals and businesses without a presence in Nevada making tax-free online/remote purchases.
Use tax is similar to sales tax but is paid by the customer directly to the NV Department of Taxation, rather than being collected by the seller. Use tax is typically reported and remitted on an annual basis based on purchases made each year.
- Individuals: must report use tax on their Nevada personal income tax return. The standard use tax amount is 6.85% of purchase value.
- Businesses: must report use tax on purchases brought into Nevada on their NV tax return. Actual tax rates based on jurisdiction will apply.
Failure to properly remit use tax carries penalties and interest charges. Businesses and individuals should keep detailed records on out-of-state purchases to simplify use tax reporting.
Local Sales Taxes on Food, Lodging & More
In addition to general sales taxes, some Nevada jurisdictions impose special local sales taxes on certain goods and services:
- Live Entertainment Tax: Up to 9% tax on admission to live entertainment events and venues in Clark County and some cities.
- Room Tax: Hotel/motel occupancies in most counties are subject to room taxes from 10-14% of lodging rents.
- Alcoholic Beverage Tax: Wholesale tax levied on beer, wine and liquor sales. Tax rates vary by alcohol type and proof.
- Medical Marijuana Tax: 10% excise tax on cannabis sales at dispensaries, in addition to standard sales tax.
- Commerce Tax: Annual business license tax imposed at $200 per business + tiered revenue-based tax.
Ensure you are compliant with all state and local Nevada sales taxes that apply to your specific business activities and transactions.
How to Get Help with Nevada Sales Tax Filing
- Consult the Nevada Department of Taxation website for sales tax resources, forms, rates lookup, and FAQs.
- Call the NV Taxpayer Information Call Center at (866) 962-3707 for assistance.
- Hire an accountant or enroll in an online sales tax service if you want help filing. They can handle registrations, returns, and payments while guaranteeing accuracy.
- Review the Nevada Sales & Use Tax Guide for a detailed overview of requirements, exemptions, and more.
Complying with nevada sales tax may seem complicated, but taking the time to understand the rules for your specific business will ensure you are collecting, reporting, and remitting sales tax properly. Reach out for help if you need it!
Frequently Asked Questions About Nevada Sales Tax
1. Does Nevada have a sales tax?
No, Nevada does not have a statewide sales tax. However, counties and cities in Nevada can impose their own local sales taxes.
2. What is the sales tax rate in Las Vegas?
The sales tax rate in Las Vegas (Clark County) is 8.375% as of 2023. This includes 4.6% Clark County tax plus 3.55% City of Las Vegas tax.
3. What is taxed in Nevada?
Nevada broadly taxes retail sales of tangible goods along with certain services like lodging rentals, transportation, telecom, and prepared food. Groceries and medical items are exempt.
4. How often do you pay sales tax in Nevada?
Nevada has monthly sales tax filing. You must submit returns and payments to the NV Department of Taxation by the last day of the next month after the sales month.
5. What happens if you don’t pay sales tax in Nevada?
Consequences for not paying Nevada sales tax include fines of 10-25% of tax due, penalties of 5-10%, and interest charges. Criminal charges may apply for tax evasion.
6. Do I need a sales tax permit in Nevada?
Yes, retailers with physical or economic nexus in Nevada must register for a Nevada Sales & Use Tax Permit before collecting sales tax. Apply online via the NV Tax Department site.
7. Does Nevada have use tax?
Yes, Nevada imposes a use tax on purchases made outside the state and brought into Nevada for storage or use. Use tax typically applies at 6.85% of purchase value.
The Bottom Line on Nevada Sales Tax
There is no single rate or simple set of rules when it comes to nevada sales tax. Determining your requirements takes research into the jurisdictions your business has nexus in.
Carefully review all state and local sales taxes that apply to your products, services, and locations. Register for permits, charge proper rates, obtain exemption certificates, and file timely returns to remain in compliance. Reach out to the NV Department of Taxation or a tax professional for help anytime you have questions!
