As used in this part:
(1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.
(2)
(a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount.
(b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:
(i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or
(ii) who pays the original Utah destination freight charge.