definiens: means the gross receipts received by Isis for the s ale of a Product to a third party by Isis, less deductions for ( i ) prompt payment or other trade an d quantity discounts actually granted, ( ii ) amounts paid or credited for returns or allowances, ( iii ) the amount of any sales tax or other taxes assessed directly on the sale of such Product which is not refunded, ( iv ) charge back payments or rebates granted to managed health care organizations or federal, state and local governments, their agencies, purchasers and reimbur sers, and ( v ) transportation and delivery charges, including insurance premiums actually incu rred . Notwithstanding the foregoing, amounts received by Isis or its Affiliates or subli censees for the sale of Products among Isis, its Affiliates or sublicensees whether for their in ternal use or for resale or other disposition with not be included in the computation of Net Sale s hereunder . For purposes of this Exhibit D, a distributor will not be deemed a sublicensee a nd sales by Isis, its Affiliates or sublicensees to a distributor will not be subject t o royalties