“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; or
3. Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this State.
Last modified: February 27, 2006