NV Const., Article 10, Section 3

[A]. Food exempt from taxes on retail sales; exceptions. The legislature shall provide by law for: 1. The exemption of food for human consumption from any tax upon the sale, storage, use or consumption of tangible personal property; and 2. These commodities to be excluded from any such exemption: (a) Prepared food intended for immediate consumption. (b) Alcoholic beverages. [Added in 1984. Proposed and passed by the 1981 legislature; agreed to and passed by the 1983 legislature; and approved and ratified by the people at the 1984 general election. See: Statutes of Nevada 1981, p. 2093 ; Statutes of Nevada 1983, p. 2113 .]