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.
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