"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.
(Added to NRS by 1999, 1003; A 2019, 1571)