Section 372.605 - Food: "Prepared food intended for immediate consumption" interpreted1. As used in NRS 372.284, the Department will interpret the term "prepared food intended for immediate consumption" to: (a) Mean prepared food, as defined in NRS 360B.460, which is deemed to be intended for immediate consumption. Subsections 1, 2 and 3 of NRS 360B.460 each describe a separate type of prepared food.(b) Exclude, if sold without eating utensils provided by the seller: (1) Two or more food ingredients mixed or combined by the seller for sale as a single item and sold: (I) By a seller whose primary NAICS classification is within Subsector 311, Food Manufacturing; or(II) In an unheated state by weight or volume as a single item.(2) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish pastries, cakes, tortes, pies, tarts, muffins, bars, cookies and tortillas.(c) Exclude food sold as a single item which, according to the nutrition labeling information required by 21 C.F.R. § 101.9, contains four or more servings per container, if the seller maintains records of each such sale as are required by the Department pursuant to NRS 372.735.2. For the purposes of this section, "NAICS classification" means classification under the North American Industry Classification System, 2007 Edition, which is hereby adopted by reference. A copy of that publication is available, free of charge, from the U.S. Census Bureau at the Internet address http://www.census.gov/eos/www/naics/index.html.Nev. Admin. Code § 372.605
Added to NAC by Tax Comm'n, 1-12-96, eff. 7-1-96; A by R021-08, 4-17-2008; R104-09, 11-25-2009; A by R020-16A, eff. 6/21/2017; A by R056-18A, eff. 5/21/2020NRS 360.090, 360B.110, 372.284, 372.725