Editing Nevada (section)

====Taxes====

Nevada's tax laws are intended to draw new residents and businesses to the state. Nevada has no [[personal income tax]] or [[corporate income tax]].<ref>{{cite web|url=http://taxfoundation.org/state-tax-climate/nevada|title=The Tax Foundation – Tax Research Areas > Nevada|website=Tax Foundation|access-date=September 15, 2010|archive-url=https://web.archive.org/web/20120622225631/http://taxfoundation.org/state-tax-climate/nevada|archive-date=June 22, 2012|url-status=live}}</ref> Since Nevada does not collect income data it cannot share such information with the federal government, the [[Internal Revenue Service|IRS]].<ref>Nicholas Shaxson: ''Treasure Islands, Tax Havens and the Men Who Stole the World''; The Bodley Head, London, 2011</ref>

The state [[sales tax]] (similar to VAT or GST) in Nevada is variable depending upon the county. The statewide tax rate is 6.85%, with five counties (Elko, Esmeralda, Eureka, Humboldt, and Mineral) charging this amount. Counties may impose additional rates via voter approval or through approval of the state legislature; therefore, the applicable sales tax varies by county from 6.85% to 8.375% (Clark County). Clark County, which includes Las Vegas, imposes four separate county [[option tax]]es in addition to the statewide rate: 0.25% for flood control, 0.50% for mass transit, 0.25% for infrastructure, and 0.25% for more law enforcement. In Washoe County, which includes Reno, the sales tax rate is 7.725%, due to county option rates for flood control, the ReTRAC train trench project, and mass transit, and an additional county rate approved under the Local Government Tax Act of 1991.<ref>{{cite web |url=http://tax.state.nv.us/documents/Sales_Tax_Map.pdf |title=Sales Tax Map |access-date=May 4, 2013 |url-status=dead |archive-url=https://web.archive.org/web/20130129083550/http://www.tax.state.nv.us/documents/Sales_Tax_Map.pdf |archive-date=January 29, 2013 }}</ref> The minimum Nevada sales tax rate changed on July 1, 2009.<ref>{{cite web |url=http://tax.state.nv.us/pubs.htm#Sales |title=Taxation Publications |publisher=Tax.state.nv.us |access-date=July 31, 2010 |url-status=dead |archive-url=https://web.archive.org/web/20100813171855/http://tax.state.nv.us/pubs.htm#Sales |archive-date=August 13, 2010 }}</ref>

The lodging tax rate in unincorporated Clark County, which includes the Las Vegas Strip, is 12%. Within the boundaries of the cities of Las Vegas and Henderson, the lodging tax rate is 13%.

Corporations such as [[Apple Inc.]] allegedly have set up investment companies and funds in Nevada to avoid paying taxes.<ref>{{cite magazine |url=http://www.thenation.com/article/164499/agony-and-ecstasy-and-disgrace-steve-jobs |title=The Agony and Ecstasy – and 'Disgrace' – of Steve Jobs |magazine=The Nation |date=November 9, 2011 |access-date=January 17, 2013 |archive-url=https://web.archive.org/web/20130123114212/http://www.thenation.com/article/164499/agony-and-ecstasy-and-disgrace-steve-jobs |archive-date=January 23, 2013 |url-status=live }}</ref>