NRS 374.2892: Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.

For the purposes of the tax on the use or other consumption of tangible personal property, 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 the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.