What Is the Sales Tax Rate in Las Vegas?

Sales tax is a form of consumption tax applied to the sale of goods and services to consumers. It is collected by the retailer at the final point of sale and then remitted to a government body. In the United States, sales tax is governed at the state and local levels, leading to different rates and rules depending on the jurisdiction. The city of Las Vegas, situated within Clark County, Nevada, is one such jurisdiction where a combined sales tax is levied on a wide array of consumer transactions.

The Las Vegas Sales Tax Rate

The total combined sales tax rate on transactions in Las Vegas is 8.375%. This rate appears on receipts for taxable purchases and is a combination of state and county taxes, as Las Vegas does not impose an additional city-specific sales tax.

The largest portion of the rate comes from the State of Nevada, which levies a statewide sales tax of 4.6%. On top of the state tax, Clark County imposes its own local sales tax of 3.775%. When combined, these rates result in the final 8.375% that applies consistently across Clark County, including in cities like Henderson and North Las Vegas.

What is Taxable

In Las Vegas, the sales tax applies broadly to the retail sale of what is legally defined as “tangible personal property.” This category encompasses most physical goods, wares, and merchandise that can be seen, weighed, or touched. For residents and tourists, this includes a vast range of common purchases such as clothing, souvenirs, electronics, furniture, and jewelry. The tax also extends to the purchase of new and used vehicles.

The taxability extends beyond simple goods to include prepared food and beverages intended for immediate consumption. This means that meals purchased at restaurants, drinks from a bar, and items from a deli counter are all subject to sales tax. Nevada law defines “prepared food” as food sold in a heated state, items where two or more ingredients are mixed by the seller, or food sold with eating utensils provided by the seller. Services directly connected to the sale of tangible goods, such as a mandatory assembly charge for a piece of furniture, are also included in the taxable total.

Delivery and shipping charges are not subject to sales tax as long as they are stated as a separate line item on the final invoice. Digital products, such as software or media delivered electronically, are not considered tangible personal property and are therefore not subject to Nevada’s sales tax.

Common Sales Tax Exemptions

Nevada law provides several specific exemptions for everyday purchases. A primary exemption is for unprepared food, commonly referred to as groceries. This includes items that require preparation before being eaten, such as fresh fruits and vegetables, raw meat, dairy products, and pantry staples like flour and sugar.

For example, a hot coffee from a cafe or a sandwich from a deli is taxable because it is prepared for immediate consumption. In contrast, a bag of coffee beans or a loaf of bread and packaged deli meat purchased from a grocery store aisle would be exempt. This rule also means that items like soft drinks and candy are considered groceries in Nevada and are not taxed.

Beyond food, other exemptions include most prescription drugs, which are not subject to sales tax. Certain medical devices also fall under this exemption. Other non-taxable items include newspapers and postage stamps when sold for their face value.

How Sales Tax Revenue is Used

The revenue generated from the 8.375% sales tax is a source of funding for both state and local government services in Nevada. The money collected is divided, with a portion going to the State of Nevada and the remainder being allocated to Clark County. These funds are then used to support a wide range of public programs and infrastructure.

The state’s portion of the tax contributes to the State General Fund and the State Education Fund, supporting public education across Nevada. The revenue collected by Clark County is directed toward local services. A primary beneficiary is the Clark County School District, which receives funding through the Local School Support Tax.

Revenue is also allocated to maintain and improve transportation infrastructure, including public roads and transit systems managed by the Regional Transportation Commission. A portion of the county’s sales tax revenue is used to fund public safety, including the employment and equipping of additional police officers for the Las Vegas Metropolitan Police Department and other local law enforcement agencies.