Nevada Revised Statutes
Nev. Rev. Stat. § 372.284 (2026)
Food for human consumption
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NRS 372.284 Food for human consumption.
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 vitamins.
(d) Prepared food intended for immediate consumption.
[56.2:397:1955]—(Added in 1979. Proposed by the 1979 Legislature; adopted by the people at a special election on June 5, 1979, effective July 1, 1979. See Statutes of Nevada 1979, p. 409.)
Notes of Decisions
Cited in 3
cases, 1990–2008 · leading case: Sparks Nugget, Inc. v. State ex rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008).
Sparks Nugget, Inc. v. State ex rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). “In support of its argument, the Nugget cited three provisions of Nevada law: (1) Article 10, Section 3(A) of the Nevada Constitution; (2) NRS 372.284; and (3) NRS 374.289. [1] Each of these provisions exempts "food for human consumption" from sales and use taxation, subject to…”
Collins Disc. Liquors & Vending v. State, 802 P.2d 4 (Nev. 1990). “In 1979, the Nevada Legislature proposed the adoption of a statute, ultimately enacted by the people through referendum, which was codified as NRS 372.284. 1 This statute exempted “food for human consumption” from the provisions of the *768 Nevada sales tax law.”
State, Dep't of Taxation v. McKesson Corp., 896 P.2d 1145 (Nev. 1995). “However, in 1990, DOT decided that water sold through vending machines would be taxable based on NRS 372.284. NRS 372.284 exempts “food for human consumption” from sales tax.”
Nev. Rev. Stat. § 372.284(1): 1 case
Collins Disc. Liquors & Vending v. State, 802 P.2d 4 (Nev. 1990). “In 1979, the Nevada Legislature proposed the adoption of a statute, ultimately enacted by the people through referendum, which was codified as NRS 372.284. 1 This statute exempted “food for human consumption” from the provisions of the *768 Nevada sales tax law.”
Nev. Rev. Stat. § 372.284(2): 1 case
State, Dep't of Taxation v. McKesson Corp., 896 P.2d 1145 (Nev. 1995). “However, in 1990, DOT decided that water sold through vending machines would be taxable based on NRS 372.284. NRS 372.284 exempts “food for human consumption” from sales tax.”
Nev. Rev. Stat. § 372.284(2)(d): 2 cases
Collins Disc. Liquors & Vending v. State, 802 P.2d 4 (Nev. 1990). “In 1979, the Nevada Legislature proposed the adoption of a statute, ultimately enacted by the people through referendum, which was codified as NRS 372.284. 1 This statute exempted “food for human consumption” from the provisions of the *768 Nevada sales tax law.”
State, Dep't of Taxation v. McKesson Corp., 896 P.2d 1145 (Nev. 1995). “However, in 1990, DOT decided that water sold through vending machines would be taxable based on NRS 372.284. NRS 372.284 exempts “food for human consumption” from sales tax.”
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