definiens: shall mean the gross receipts fro m sales in any country less deductions for : ( i ) transportation and insurance ch arges ; ( ii ) sales and excise taxes, tax, tariff, duty or any other governmental charges or duties paid ; ( ii ) normal and customary trade, quantity and cash disco unts and rebates allowed ; ( iii ) sales commissions ; ( iv ) allowances on account of rejection or return by customers ; ( v ) credits, rebates, charge - back rebate s, reimbursements or similar payments actually granted or given to wholesalers a nd other distributors, buying groups, health care insurance carriers, governmenta l agencies and other institutions ; ( vi ) payments or rebates actually pai d in connection with state or federal Medicare, Medicaid or similar programs . How ever, except where the sublicensee or Affiliate is the end - user, any sale to a sublicensee or Affiliate shall be excluded from the computation of Net Sales, but any subsequent sale by the sublicensee or Affiliate to a third party other than another sublicensee or Affiliate shall be included in the computation of N et Sales