1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.
2. “Food for human consumption” does not include:
(a) Alcoholic beverages.
(b) Pet foods.
(c) Tonics and preparations.
(d) Prepared food intended for immediate consumption.
(Added to NRS by 1979, 431)
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