yourstate.us
Nev. Rev. Stat. § 374.2892

Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer

Nevada · Nevada Revised Statutes Chapter 374 — Local School Support Tax · Status: effective

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Nev. Rev. Stat. § 374.2892, Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2108018
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For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.