Cottage food operation means a natural person: 1. Who manufactures or prepares food items in his or her private home or in a kitchen that is not otherwise required by law to be inspected for the purposes of preparing a food item, for sale to a natural person for consumption; and 2. Whose gross sales of such food items are not more than $100,000, as adjusted pursuant to subsection 6 of NRS 585.730 , per calendar year.
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