NRS 366.070: “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.