Sales tax in Elko County, Nevada
The sales tax rate in Elko County, Nevada is 7.1%. That is a 6.85% state rate plus a 0.25% county rate, and it is the same at every address in the county. That rate was read from Nevada's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Elko County?
| Nevada state rate | 6.85% |
|---|---|
| Elko County rate | 0.25% |
| Combined rate | 7.1% |
How much sales tax is that on a purchase in Elko County?
At 7.1%, a $100 purchase carries $7.10 in sales tax and a $1,000 purchase $71.00. That is general merchandise; Nevada taxes some categories, often groceries, differently, as the note below explains.
Among Nevada's 16 counties, Elko County's rate ranks 8th highest, level with 5 other counties. See every Nevada county.
Sales tax in counties next to Elko County
Elko County borders 8 counties, 5 of them in another state. The lowest rate next door is 6% in Cassia County, ID, which is $11.00 less on a $1,000 purchase than Elko County's rate.
| County | Combined sales tax |
|---|---|
| White Pine County, NV | 7.725% |
| Lander County, NV | 7.1% |
| Elko County, NV (this county) | 7.1% |
| Humboldt County, NV | 6.85% |
| Box Elder County, UT | 6.65% to 7.65% |
| Tooele County, UT | 6.6% to 7.6% |
| Cassia County, ID | 6% |
| Owyhee County, ID | 6% |
| Twin Falls County, ID | 6% |
Why the rate here is not the whole story
Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Elko County adds 0.25 percent of optional local tax on top, from a single 0.25 percent infrastructure levy under NRS 377B, imposed 7/1/2016, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.
How do I find the exact rate for an address in Elko County?
Use Nevada's own address lookup.
Who has to collect sales tax in Elko County?
Any seller with a physical presence in Nevada collects at the rate for the address of the sale; a remote seller does once it passes Nevada's economic nexus threshold. Nevada sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Nevada cross its economic nexus threshold. A different question from the rate.
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Property tax in Elko County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Nevada compares with the rest of the country.
Sources
- Elko County rates: Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).