Nev. Admin. Code § 372.605 — 372.605

NAC 372.605    Food: “Prepared food intended for immediate consumption”
interpreted. ( NRS
360.090 , 360B.110 , 372.284 ,
372.725 )
1.  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.
(3) Food ordinarily requiring cooking, as
opposed to reheating, by the consumer before consumption.
(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 the 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 .
(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; R020-16, 6-21-2017; R056-18, 6-8-2020)