Nevada Statutes
§ 372.284 — Food for human consumption
Nevada § 372.284
This text of Nevada § 372.284 (Food for human consumption) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 372.284 (2026).
Text
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.
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Related
Collins Discount Liquors & Vending v. State, Nevada Department of Taxation
802 P.2d 4 (Nevada Supreme Court, 1990)
Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation
179 P.3d 570 (Nevada Supreme Court, 2008)
Legislative History
[56.2:397:1955]—(Added in 1979. Proposed by the 1979 Legislature; adopted by the people at a special election on June 5, 1979, effective July 1, 1979. See Statutes of Nevada 1979, p. 409.)
Nearby Sections
15
§ 372.010
Short title§ 372.015
Definitions§ 372.020
“Business” defined§ 372.025
“Gross receipts” defined§ 372.035
“Occasional sale” defined§ 372.040
“Person” defined§ 372.045
“Purchase” defined§ 372.055
“Retailer” defined§ 372.060
“Sale” defined§ 372.065
“Sales price” defined§ 372.070
“Seller” defined§ 372.075
“Storage” defined§ 372.080
“Storage” and “use”: ExclusionCite This Page — Counsel Stack
Bluebook (online)
Nevada § 372.284, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372.284.