Nevada sales tax starts at a 6.85% minimum statewide rate, and counties add their own layers on top, so Clark County (Las Vegas) is 8.375% and Washoe County (Reno) is 8.265%. Sales and use tax returns are now due on the 20th of the month.
That's the short answer. The detail is in how the county layers stack and how often you file, which depends on your taxable sales. This guide uses the Nevada Department of Taxation's own sales tax page and its rate components sheet, read in October 2026, and every rate on this page is as of October 2026.
Nevada sales tax rates by county
The Department's components sheet lists each county's combined rate and the local add-ons that make it up. Any county not listed pays the minimum statewide rate.
| County | Combined rate on the Department's sheet |
|---|---|
| Clark | 8.375% |
| Washoe | 8.265% |
| Carson City | 7.6% |
| Churchill | 7.6% |
| Nye | 7.6% |
| Storey | 7.6% |
| Douglas, Elko, Lander, Lincoln, Lyon, Pershing | 7.1% |
| White Pine | 7.725% |
| All other counties | 6.85% minimum statewide rate |
The sheet shows local rates as of July 1, 2020, and Clark County's own rise to 8.375% took effect on January 1, 2020. Rates can change, so the return itself shows the correct rate for each county based on the period end date you pick. Check it there before you set up your till.
Why Clark County is higher
Here's the part most people never see. Clark County's 8.375% isn't one tax. On the Department's sheet it's the 6.85% minimum plus seven separate local slices, each set under a different law: flood control, regional transportation, the water authority, police support, police officers and the State Education Fund. The most recent one, 1/8 of 1% for the State Education Fund, is what pushed the county to 8.375% in 2020. Washoe's rate includes a slice of 0.54 points for school facilities, approved by ballot in 2017.
How often you file
| Your taxable sales | Filing frequency |
|---|---|
| More than $10,000 per month | Monthly (mandatory) |
| Less than $10,000 per month | Quarterly |
| Less than $1,500 in the previous year | Annual |
The Department's notice is clear: sales and use tax returns are now due on the 20th of the month. You pay through My Nevada Tax, the Department's online system. A return has to be filed even when you have nothing to report.
Penalties and interest
The Department's return works out penalty and interest from the date you pay. If you file and pay within 30 days of the due date, the penalty uses a graduated scale set in Nevada's administrative code (NAC 360.395), rather than one flat charge. The interest rate was cut to 0.75% from 1% on July 1, 2011.
My Nevada Tax is still rolling out
The Department is moving more tax types onto My Nevada Tax in stages. Phase 3 launches on December 7, 2026 and brings online filing for the tire fee, the exhibition facility fee, the lodging room tax and several others. Sales and use tax is already there, so you won't need to change anything, but it's a sign the paper forms are on their way out.
Exemptions and refunds
- Religious, charitable and educational organisations can apply for a legal exemption from sales and use tax.
- Contractors with open contracts signed before January 1, 2020 could apply for a refund of the Clark County increase, with the Department's approval.
- Businesses that trade in or trade down vessels file a supplemental reporting form with their return.
Which return you use
- Standard sales and use tax return: retailers, wholesalers and manufacturers who sell taxable goods and collect sales tax.
- Special districts return: sellers in a special district, such as a tourism improvement district, or in areas that allow to-go alcohol sales.
- Consumer use tax return: businesses that don't sell, such as construction contractors, and people who didn't pay sales tax on purchases.
Use tax and resale
Consumer use tax covers goods used, stored or consumed in Nevada when sales tax wasn't paid, usually because you bought them from an out-of-state seller. If you hold a Nevada sales tax permit and buy goods to resell, you give the supplier a resale certificate so you aren't taxed on them. My resale certificate guide explains how that works across states.
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Common Nevada sales tax mistakes
- Charging Clark County's 8.375% on sales made in a county with a lower rate.
- Treating 6.85% as the rate everywhere, when Clark, Washoe and many other counties charge more.
- Filing quarterly after your taxable sales have gone over $10,000 a month.
- Skipping a return in a period with no sales.
- Forgetting the old due date has changed: returns are now due on the 20th.
Steps to get your Nevada rate right
- Register for a sales tax permit with the Department of Taxation.
- Find the county where each sale takes place.
- Use the rate the return shows for that county and period end date.
- File by the 20th, monthly, quarterly or annually, through My Nevada Tax.
- Report use tax on anything you bought without paying Nevada tax.
My verdict
Nevada is easy to get roughly right and easy to get slightly wrong. Clark County's 8.375% isn't the state rate, and Reno isn't Las Vegas. Charge by county, file by the 20th, and let the return's own rate table be your final check. If you're hiring as well as selling, here's Nevada's minimum wage.
Frequently asked questions
What is the sales tax rate in Nevada?
The minimum statewide rate is 6.85%. Counties add local layers, so Clark County is 8.375% and Washoe County is 8.265% on the Department's sheet.
What is the sales tax in Las Vegas?
Las Vegas is in Clark County, where the combined sales and use tax rate has been 8.375% since January 1, 2020.
When are Nevada sales tax returns due?
The Department of Taxation says sales and use tax returns are now due on the 20th of the month.
How often do you file Nevada sales tax?
Monthly if taxable sales are more than $10,000 a month, quarterly if less than $10,000 a month, and annually if they were less than $1,500 in the previous year.
Is there a sales tax on use in Nevada?
Yes. Consumer use tax applies to goods used, stored or consumed in Nevada when sales tax wasn't paid, usually on purchases from out-of-state sellers.
Do you file a Nevada return with no sales?
Yes. The Department says a return must be filed even if no tax liability exists.
