Nev. Rev. Stat. § 372.7273 — Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer

NRS  372.7273    Intent of Legislature regarding complimentary food, meals and
nonalcoholic drinks provided to employees, patrons and guests of retailer.    In administering the provisions of this
chapter, the Department shall consider the intent of the Legislature as hereby
expressed that:
1.  The complimentary portion of any food,
meals or nonalcoholic drinks provided on a complimentary basis, in whole or in
part, to the employees, patrons or guests of a retailer is not being furnished,
prepared or served for consideration within the meaning of paragraph (c) of
subsection 3 of NRS 372.060 ; and
2.  For the purposes of the tax on the use
or other consumption of tangible personal property, the complimentary portion
of any such food, meals or nonalcoholic drinks does not lose its tax-exempt
status as food for human consumption as the result of being provided on a
complimentary basis, in whole or in part, to the employees, patrons or guests
of the retailer.