County (which includes Reno), the total sales tax rate is 8.265%, due to county option rates for flood control, the ReTRAC train trench project, mass transit, and an additional county rate approved under the Local Government Tax Act of 1991. For travelers to Las Vegas, note that the lodging tax rate in unincorporated Clark County, which includes the Las Vegas Strip, ranges between 10.5% and 13.38%, depending on the distance of the hotel from the Las Vegas Convention Center and the proximity of the hotel to the Strip and Allegiant Stadium, the home stadium for the Las Vegas Raiders. In Las Vegas, the room tax rate is 13.38% for certain hotels near the Strip and 13% for all other hotels; however, in the city of Henderson, all rooms are taxed at a rate of 13%, regardless of location. New Hampshire No statewide sales tax exists in New Hampshire. However, a 1.5% transfer tax is levied on real estate sales. Taxable meals exclude food and beverages for consumption off premises, but catered and restaurant meals are taxable at the 9% rate. New Hampshire also imposes excise taxes on gasoline at $0.196 per gallon, cigarettes at $1.78 per pack, and beer at $0.30 per gallon. A tax on the consumption of electricity, at $0.00055 per kilowatt-hour, was repealed starting in 2019. New Jersey The state of New Jersey's sales and use tax rate is 6.625% effective January 1, 2018. Certain items are exempt from tax, notably most clothing, footwear, and food. However, there are exceptions to this statewide rate. In Urban Enterprise Zones, UEZ-impacted business districts, and Salem County, sales tax is collected at 50% of the regular rate (currently 3.3125%) on certain items. In addition, local sales taxes are imposed on sales of certain items sold in Atlantic City and parts of Cape May County. The highest sales tax in the state is in Atlantic City at 12.625% (although certain items are exempt from the additional tax). A full list of Urban Enterprise Zones is available on the State of New Jersey web site. New Jersey does not charge sales tax on unprepared food (except certain sweets and pet food), household paper products, medicine, and clothing. New Jersey does not charge sales tax on goods purchased for resale or on capital improvements but does charge sales tax on certain services. New Jersey does not charge sales tax on gas, however, that