365.084 - “Supplier” defined. - Nevada Statutes

365.084  “Supplier” defined.  “Supplier” means a person who:

      1.  Imports or acquires immediately upon importation into this State motor vehicle fuel, except aviation fuel, from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;

      2.  Otherwise acquires for distribution in this State motor vehicle fuel, except aviation fuel, with respect to which there has been no previous taxable sale or use; or

      3.  Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this State.

      (Added to NRS by 1999, 1003)