Nevada § 372.7273 - Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer
Full text of Nevada Nevada Revised Statutes § 372.7273 — Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer, with citation guidance and answers to common questions.
§ 372.7273. Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer
In administering the provisions of this chapter, the Department shall consider the
intent of the Legislature as hereby expressed that: 1. 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
a retailer is not being furnished, prepared or served for consideration within the
meaning of paragraph (c) of subsection 3 of NRS 372.060 ; and 2. For the purposes of the tax on the use or other consumption of tangible personal
property, the complimentary portion of any such food, meals or nonalcoholic drinks
does not lose its tax-exempt status as food for human consumption as the result of
being provided on a complimentary basis, in whole or in part, to the employees, patrons
or guests of the retailer.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372.7273
What does Nevada Revised Statutes § 372.7273 cover?
Section 372.7273 ("Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 372.7273?
A common citation format is "Nevada Revised Statutes § 372.7273" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 372.7273 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.