State Sales Tax Rates

State Sales Tax Rates Nevada State Sales Tax 2014

Nevada Sales Tax 2014
Nevada State Sales Tax for 2014 Maximum Municipal Sales Tax

6.85%

1.25%

What is the Nevada Sales Tax?

The Nevada state sales tax is 6.85%, with a maximum possible sales tax (including local and municipal sales taxes) of 8.1%.

Local governments in Nevada are allowed to add a local sales tax of up to 1.25 percent on top of the NV state sales tax for all qualifying sales in their jurisdiction - so the actual sales tax paid on any purchase in Nevada can be up to 8.1% depending on location.

Many Nevada counties collect local sales tax within their boundaries, and voter or state legislature approval must be obtained before establishing a new tax. Large counties such as Clark County (which contains Las Vegas, Nevada) break their local sales tax into sub-taxes, each allotted to funding a certain project (such as flood control, police officers, mass transit, etc). Additional tourism-related sales taxes exist in tourist-heavy areas like Las Vegas, where the lodging tax can be as high as 13% within the city limits (and 12% in unincorporated Clark County, which contains the famout Las Vegas Strip).

What sales are exempt from the Nevada Sales Tax?

Nevada Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Nevada, however, does not exempt any purchases from state or local sales taxes.

Nevada does not have special sales tax rates for certain types of purchase, a common practice in many states for goods such as food and clothing.While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Nevada does not have a specific restaraunt sales tax.

Generally, the Nevada sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Nevada sales tax if they provide the seller with a Nevada Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Nevada), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Nevada handles taxation of online sales, read more about online sales taxes in the United States.

Resources:

[1] Table of state sales taxes on Wikipedia
http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#By_jurisdiction

[2] Nevada sales tax information on Tax-Rates.org
http://www.tax-rates.org/Nevada/sales-tax

[3] Table of state sales, use, and excise taxes by The Tax Foundation
http://www.taxfoundation.org/taxdata/show/245.html

[4] State level taxation resources on IRS.gov
http://www.irs.gov/businesses/small/article/0,,id=99021,00.html