NAC372.605. Food: “Prepared food intended for immediate consumption” interpreted.

     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 intended for immediate consumption.

     (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.

     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 from the National Technical Information Service, Alexandria, Virginia 22312, or by telephone at [phone] or [phone], for the price of $59. A copy of that publication is also 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)