“Cottage food operation” means a natural person:
1. Who manufactures or prepares food items in his or her private home or in a kitchen that is not otherwise required by law to be inspected for the purposes of preparing a food item, for sale to a natural person for consumption; and
2. Whose gross sales of such food items are not more than $100,000, as adjusted pursuant to subsection 6 of NRS 585.730, per calendar year.