Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.84 — 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: official text