Food for human consumption
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
Applied in 1 court decision — leading case Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation (2008)
Most recently applied in Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation (March 2008)
(Added to NRS by 1979, 431)
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 preparations.
(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.