Nevada Sales Tax Guide: Rate, Rules & Filing

Nevada's state sales tax rate is 6.85%, and county taxes raise combined rates to 8.375% in Clark County (Las Vegas). Nevada has no state income tax, so sales tax is a primary revenue source.

To find the combined rate for a specific address, use our US sales tax calculator.

Las Vegas' sales tax rate is 8.375%, Henderson's sales tax rate is 8.375% and Reno's sales tax rate is 8.265% (as of September 2026). Nevada cities don't add a sales tax of their own, so a city's rate is its county's rate.

City rates, from Kintsugi's rate table as of September 2026. Official rates: Nevada Department of Taxation sales and use tax rates.

Nevada economic nexus is triggered when your gross revenue from sales into the state exceeds $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.

Nevada requires a marketplace facilitator to collect and remit sales and use tax on retail sales it makes or facilitates once its cumulative gross receipts from Nevada customers exceed $100,000, or it makes or facilitates 200 or more separate transactions, in the current calendar year or the immediately preceding one, under NRS 372.751 (enacted via AB 445). A facilitator can shift collection responsibility back to the marketplace seller only through a written agreement, and only once that seller is registered with the Department of Taxation. Limited liability relief protects a facilitator from tax attributable to a non-affiliated seller's facilitated sale when the seller supplied inaccurate information despite the facilitator's reasonable efforts to obtain accurate data.[8]

Nevada assigns monthly, quarterly, or annual filing based on tax volume, and you file one consolidated return through the Nevada Department of Taxation regardless of how many counties you sell into. Effective 2026, returns are due the 20th of the month following the reporting period, moved up from the prior month-end deadline. For the portal, return, and step-by-step, see our guide to filing Nevada sales tax online.

Nevada exempts groceries and prescription drugs. Nevada does not tax most services, and SaaS and digital products are not subject to sales tax.

Nevada buyers give the seller a Nevada resale certificate (Form TAX-F005) to buy inventory tax-free for resale [4]. The certificate does not expire and stays valid until the buyer's account closes [4].

For the official form, multistate certificate rules and expiry, see the Nevada resale certificate guide.

Late filing or payment carries a penalty of up to 10% of the tax due, scaled by how late the payment is, plus interest from the due date. Our Nevada filing guide lists late filing penalties, interest, and what to do if you missed a return.

You file a petition for redetermination within 45 days of a deficiency determination [5]. An administrative law judge's decision can then be appealed to the Nevada Tax Commission within 30 days [5].

• [1] Nevada Department of Taxation — Sales and Use Tax (6.85% rate, combined)

• [2] Nevada Department of Taxation — Remote Retail Sellers FAQ (economic nexus)

• [3] Nevada Department of Taxation — Sales Tax FAQ (SaaS and digital not taxable, groceries)

• [4] Nevada Department of Taxation — Resale Certificate (Form TAX-F005)

• [5] Nevada Department of Taxation — Appeals FAQ (45-day petition)

• [6] Nevada Department of Taxation — National Guard Tax Holiday

• [7] Nevada Department of Taxation — Start and Run a Business (SilverFlume registration)

• [8] Nevada Revised Statutes §§ 372.746–372.752 — Marketplace Facilitators

Verified July 2026 against Nevada Department of Taxation published guidance.

• Understanding Nevada Sales Tax Clothing: Key Insights for Businesses
• Understanding Nevada Sales Tax Exemption: A Guide for Businesses