Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.

Nev. Rev. Stat. § 374.2892
in effect
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For the purposes of the tax on the use or other consumption of tangible personal property, 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 the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-374.htmlFetched: 10/4/2026

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