Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.460 - "Prepared food" construed.

"Prepared food" means:
1. Food sold in a heated state or heated by the seller;
2. Two or more food ingredients mixed or combined by the seller for sale as a single item, unless the food ingredients:
(a) Are only cut, repackaged or pasteurized by the seller; or
(b) Contain any raw eggs, fish, meat or poultry, or other such raw animal foods requiring cooking by the consumer to prevent food-borne illnesses, as recommended pursuant to the Food Code published by the Food and Drug Administration of the United States Department of Health and Human Services; and
3. Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins or straws. For the purposes of this subsection, "plates" does not include any containers or packaging used to transport food.
(Added to NRS by 2005, 1770; A 2007, 2308)

Structure Nevada Revised Statutes