Basis for determining exemption of food for human consumption.

1. Law
2. Nevada Revised Statutes
3. Sales and Use Taxes
4. Basis for determining exemption of food for human consumption.

In administering the provisions of NRS 372.284, the Department shall determine the exemption from the gross receipts from the sale and storage, use or other consumption of food for human consumption on the basis of whether the food is intended for immediate consumption and not on the type of establishment where the food is sold.

(Added to NRS by 1999, 177)

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