Senate Bill No. 238–Committee on Taxation

February 22, 1999

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Referred to Committee on Taxation

 

SUMMARY—Clarifies provisions governing administration of exemption from sales and use tax on food for human consumption. (BDR 32-1594)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to taxation; clarifying the provisions governing the administration of the exemption from the sales and use tax on food for human consumption; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. Chapter 372 of NRS is hereby amended by adding thereto a

1-2 new section to read as follows:

1-3 In administering the provisions of NRS 372.284, the department shall

1-4 determine the exemption from the gross receipts from the sale and

1-5 storage, use or other consumption of food for human consumption on

1-6 the basis of whether the food is intended for immediate consumption and

1-7 not on the type of establishment where the food is sold.

1-8 Sec. 2. Chapter 374 of NRS is hereby amended by adding thereto a

1-9 new section to read as follows:

1-10 In administering the provisions of NRS 374.289, the department shall

1-11 determine the exemption from the gross receipts from the sale and

1-12 storage, use or other consumption of food for human consumption on

1-13 the basis of whether the food is intended for immediate consumption and

1-14 not on the type of establishment where the food is sold.

1-15 Sec. 3. This act becomes effective on July 1, 1999.

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