definiens: Net Sales " means the invoiced price of Licensed Products sold by BioSphere or its Affiliates ( a ) after deduction of 0 ) all trade and quantity discoqnts actually allowed ; ( ii ) allOWance fgr creditsJ2[retums ; ( iii ) sales . purcb.ase . tpmover . use . excise . import . export or other taxes or duties ( if any ) ; ( iv ) pack{wing exnenses ; ( v ) transportation insurance premiums ; ( vi ) gutbound transportation, and ( vii ) handling charges ; but ( b ) before any deduction for cash or promm pavrnent discounts . Licensed Products used in testing, clinical trials, or as marketing samples to develop or promote the Licensed Products shall not be included as sold under the definition of Net Sales, provided, however, that such excluded Licensed Products are ( a ) supplied to the user at no cost ; ( b ) supplied to the user at a cost which is intended to enable BioSphere or its Affiliates to recover its costs for manufacturing such Licensed Products and/or ( c ) used for developing a formulation or manufacturing process for the Licensed Products . For purposes of this definition, except when BioSphere 'S Affiliates are the end users of Licensed Products, Licensed Products shall be considered sold when billed out to a customer other than BioSpb.ere 's Affiliates . No deductions shall be made for commissions paid to sales persons or agents or for the cost of collections