Nev. Rev. Stat. § 366.70 — “Special fuel supplier” defined

1.  “Special fuel supplier” means a person
who:
(a) Imports or acquires immediately upon
importation into this State special 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;
(b) Exports special fuel to a location outside of
this State;
(c) Produces, manufactures or refines special
fuel in this State; or
(d) Otherwise acquires for distribution in this
State special fuel with respect to which there has been no previous taxable
sale or use.
2.  The term does not include a special
fuel manufacturer.