Nevada Revenue and Taxation

Sec. § 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;

3.

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

4.

Exports motor vehicle fuel, except aviation fuel, to a location outside of this State.
Source

Last accessed
Feb. 5, 2021