Food for human consumption
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 3 court decisions — leading case Collins Discount Liquors & Vending v. State, Nevada Department of Taxation (1990)
Most recently applied in Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation (March 2008)
[56.2:397:1955]—(Added in 1979
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.
2. “Food for human consumption” does not include:
(a) Alcoholic beverages.
(b) Pet foods.
(c) Tonics and vitamins.
(d) Prepared food intended for immediate consumption.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.