{"id":374783,"date":"2016-06-19T23:00:00","date_gmt":"2016-06-20T04:00:00","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/nevada-law\/nevada-consumer-tax-laws.html"},"modified":"2023-06-02T19:26:58","modified_gmt":"2023-06-03T00:26:58","slug":"nevada-consumer-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/nevada-law\/nevada-consumer-tax-laws.html","title":{"rendered":"Nevada Consumer Tax Laws"},"content":{"rendered":"\n
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Nevada Consumer Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Most of us tend to stress about one big income tax filing each year, while not giving as much thought to the taxes we pay every day. But almost every state also charges taxes on consumer purchases as well: everything from automobile sales to the gas on which they run. Here is a quick introduction to consumer tax laws in Nevada.<\/p>\r\n

Consumer Tax Statutes in Nevada<\/h2>\r\n

State consumer tax laws<\/a> can vary in the types of products taxed and the rates applied to those products. Normally, states will charge higher rates for products that are considered either unhealthy or non-essential, like tobacco or alcohol. The Silver State has a base sales tax rate of 6.85% which could be higher with local surtaxes. Nevada\u2019s consumer tax statutes are listed in table below.<\/p>\r\n\r\n

Code Section<\/p>\r\n<\/td>\r\n

Nevada Statutes 372.010, et seq.<\/a>: Sales and Use Taxes<\/p>\r\n<\/td>\r\n<\/tr>

Sales Tax<\/p>\r\n<\/td>\r\n

6.85%<\/p>\r\n<\/td>\r\n<\/tr>

Cigarette Tax<\/p>\r\n<\/td>\r\n

40 mills per cigarette<\/p>\r\n

Nevada Statutes 370.165<\/p>\r\n<\/td>\r\n<\/tr>

Gasoline Tax per Gallon<\/p>\r\n<\/td>\r\n

24\u00a2<\/p>\r\n

Nevada Statutes 365.175, 180, 190, 192<\/p>\r\n<\/td>\r\n<\/tr>

Use Tax<\/p>\r\n<\/td>\r\n

6.5%<\/p>\r\n

Nevada Statutes 372.185; 374.190; 377.040<\/p>\r\n<\/td>\r\n<\/tr>

Liquor Tax<\/p>\r\n<\/td>\r\n

Beer 16\u00a2\/gal.;<\/p>\r\n

Wine <14% 70\u00a2 \/gal., 14-22% $1.30\/gal., >22% $3.60\/gal.<\/p>\r\n

Nevada Statutes 369.330<\/p>\r\n<\/td>\r\n<\/tr>

Gambling Tax<\/p>\r\n<\/td>\r\n

Gross revenues <$50,000\/mo. 3%, $50,000-134,000 4%, >$134,000 6.75%<\/p>\r\n

Nevada Statutes 463.370<\/p>\r\n<\/td>\r\n<\/tr><\/tbody><\/table>\r\n

(Under the tax code, the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01\u00a2.)<\/p>\r\n

Consumer Use Taxes<\/h2>\r\n

If you\u2019re doing more of your shopping on the Internet these days, you may be thinking you can avoid Nevada\u2019s sales tax by purchasing items online. However, Silver State law says you still must pay a \u201cuse tax<\/a>\u201d for any goods or services delivered to or used in the state Nevada, if you haven\u2019t already paid the seller\u2019s own out-of-state sales tax. Nevada\u2019s use tax rate is the same as the base consumer sales tax rate (with similar variations), and must be paid:<\/p>\r\n