definiens: . means gross revenue received by Licensee or any of its Affiliat es, or any sublicensee of Licensee from the sale or use of Licensed Products less : ( i ) amounts repaid or cred ited by reason of defects, returns, rejections or allowances, ( ii ) sales taxes, excise taxes, value added taxes and c ustoms duties, paid, absorbed or allowed, ( iii ) commissions paid o r actually allowed to independent brokers or agents, ( iv ) shipping and related reasonable insurance charges t hat are customary in the industry ( v ) trade and qua ntity discounts actually allowed ( and taken ) as customary in the trade ; and ( vi ) compulsory payments and cas h rebates related to sale of the Licensed Product paid to any governmental authority ( or agent thereof ) pursuant to governmental regulations by reason of any national or local health insurance or similar program ( such as Medicaid and Supplemental State Program rebates and Medicare Part D Coverage Gap rebates ) . Net Sal es shall not include revenue received by Licensee ( or any of its Affiliates ) from transactions with an Af filiate, where the Licensed Product in question will be resold by the Affiliate ; provided, the revenue received by th e Affiliate from resale of the Licensed Product is included in Net Sales and royalties are paid thereon in accorda nce with Section 3.2 . Revenue received by Licensee ( or any o f its Affiliates ) from transactions with an Affilia te, where the Licensed Product in question is used by the Affilia te solely for such Affiliate ’s internal purposes sh all be included in Net Sales and the price charged such Affiliate s hall be at least the fair market value of such Lice nsed Product