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Nevada Consumer Tax Laws

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.

Consumer Tax Statutes in Nevada

State consumer tax laws 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’s consumer tax statutes are listed in table below.

Code Section

Nevada Statutes 372.010, et seq.: Sales and Use Taxes

Sales Tax

6.85%

Cigarette Tax

40 mills per cigarette

Nevada Statutes 370.165

Gasoline Tax per Gallon

24¢

Nevada Statutes 365.175, 180, 190, 192

Use Tax

6.5%

Nevada Statutes 372.185; 374.190; 377.040

Liquor Tax

Beer 16¢/gal.;

Wine <14% 70¢ /gal., 14-22% $1.30/gal., >22% $3.60/gal.

Nevada Statutes 369.330

Gambling Tax

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

Nevada Statutes 463.370

(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¢.)

Consumer Use Taxes

If you’re doing more of your shopping on the Internet these days, you may be thinking you can avoid Nevada’s sales tax by purchasing items online. However, Silver State law says you still must pay a “use tax” for any goods or services delivered to or used in the state Nevada, if you haven’t already paid the seller’s own out-of-state sales tax. Nevada’s use tax rate is the same as the base consumer sales tax rate (with similar variations), and must be paid:

  • If you purchase taxable property or services by phone, from catalogs, or on the Internet, and the property or services are delivered into Nevada;
  • If you purchase taxable property from a seller who is located outside of Nevada and the property is delivered into or used in Nevada; or
  • If you send or take property out of Nevada, have a taxable service performed on that property, and then have the property shipped or bring it back into Nevada.

Related Resources for Nevada Consumer Tax Laws

State tax laws can be complex, and as you can see above, Nevada’s rates can change frequently. You can consult with a Nevada tax attorney in your area if you would like legal assistance regarding a consumer tax matter. You can also visit FindLaw’s sections on Nevada Tax Laws and Tax Laws and Forms for additional articles and information on this topic.

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