2024 Guide to Sales Tax in Las Vegas, Nevada

Nevada Sales Tax
0%
Clark County Sales Tax
8.375%
Las Vegas Sales Tax
0%
Special Sales Tax
0%

If your business serves customers in Las Vegas or Clark County, understanding the local sales tax regulations is vital. This guide provides an overview of everything you need to know about sales tax in Las Vegas, Nevada.

We'll explain the differences between state, county, and city sales tax rates, how to calculate sales tax in Las Vegas, and whether your business needs to collect sales tax. Additionally, we’ll provide sales tax rates for the top 10 most populated zip codes in Las Vegas and offer tips to ensure compliance with sales tax regulations.

What is the Sales Tax in Las Vegas?

Las Vegas has a combined sales tax rate of 8.375%. This total rate is comprised of state and county sales taxes. Nevada does not impose a city sales tax.

Breakdown of Sales Tax in Las Vegas

  • State Sales Tax: 0.00%
  • County Sales Tax: 8.375%
  • City Sales Tax: 0.00%
  • Special Sales Tax: 0.00%

What is Clark County Sales Tax?

Clark County’s sales tax rate is 8.375%. This rate is the same across different cities within Clark County, including Las Vegas.

Tax Rates in Las Vegas, Nevada

Here are the sales tax rates for the top 10 most populated zip codes in Las Vegas:

Zip Code State Sales Tax County Sales Tax City Sales Tax Special Sales Tax
89108 0.00% 8.375% 0.00% 0.00%
89110 0.00% 8.375% 0.00% 0.00%
89115 0.00% 8.375% 0.00% 0.00%
89117 0.00% 8.375% 0.00% 0.00%
89121 0.00% 8.375% 0.00% 0.00%
89122 0.00% 8.375% 0.00% 0.00%
89123 0.00% 8.375% 0.00% 0.00%
89129 0.00% 8.375% 0.00% 0.00%
89147 0.00% 8.375% 0.00% 0.00%
89148 0.00% 8.375% 0.00% 0.00%

Other Tax Rates for Las Vegas

We’ve now shared the main tax rates for Las Vegas. Here are some other tax rates that might apply to your business in Nevada:

Type of Sales Tax Rate
Non-Nexus Sellers – State Use Tax 0.00%
Non-Nexus Sellers – County Use Tax 8.375%
Non-Nexus Sellers – City Use Tax 0.00%
Non-Nexus Sellers – Special Use Tax 0.00%
Out-of-State Sellers – State Use Tax 0.00%
Out-of-State Sellers – County Use Tax 8.375%
Out-of-State Sellers – City Use Tax 0.00%
Out-of-State Sellers – Special Use Tax 0.00%
Marketplace Facilitators – State Sales Tax 0.00%
Marketplace Facilitators – County Sales Tax 8.375%
Marketplace Facilitators – City Sales Tax 0.00%
Marketplace Facilitators – Special Sales Tax 0.00%

What Items are Taxable in Las Vegas?

In Nevada, certain items are taxable while others are exempt. Common taxable items include:

Item Description TIC Number
Apparel Clothing and footwear 10010
Electronics Computers and accessories 20010
Furniture Home furnishings 30010

What Items are Exempt from Taxes in Las Vegas?

Some items are exempt from sales tax in Nevada, typically for essential goods or to encourage certain purchases:

Item Description TIC Number
Prescription Drugs Medications 40010
Groceries Unprepared food items 50010
Medical Equipment Durable medical equipment 60010

Who Needs to Collect Sales Tax in Las Vegas?

In Las Vegas, businesses need to collect sales tax if they have either physical or economic nexus in Nevada.

Physical Nexus

You have a physical presence in Nevada if you:

  • Own or lease property in Nevada
  • Have employees in Nevada
  • Maintain inventory in Nevada

Economic Nexus

You have economic nexus if your sales into Nevada exceed $100,000 or 200 transactions in the current or previous calendar year.

How to Get a Sales Tax Permit in Las Vegas?

If you meet the nexus requirements, you must register for a sales tax permit in Nevada. Here’s how:

  1. Visit the Nevada Department of Taxation website.
  2. Complete the application for a sales tax permit.
  3. Submit the application and await approval.

How Do You Charge the Right Amount for Sales Tax in Las Vegas?

Ensuring you charge the correct sales tax involves:

  • Manually checking and updating rates: Regularly check the Nevada Department of Taxation website for updates.
  • Using sales tax software: Implement software like TaxCloud to automate rate updates and compliance.

How Do You File and Remit Sales Tax?

Sales tax returns are filed with the Nevada Department of Taxation. Here’s how:

  1. Collect sales tax from customers.
  2. File your sales tax return online.
  3. Remit the collected taxes to the state.

Conclusion

Understanding and complying with sales tax regulations in Las Vegas is essential for any business operating in Nevada. Use this guide to navigate the complexities of sales tax and ensure your business remains compliant.