CHAPTER........
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:
Section 1. Chapter 372 of NRS is hereby amended by adding thereto a
new section to read as follows:
In administering the provisions of NRS 372.284, the department shalldetermine 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.
Sec. 2.
Chapter 374 of NRS is hereby amended by adding thereto anew section to read as follows:
In administering the provisions of NRS 374.289, 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.
This act becomes effective on July 1, 1999.~