The term does not include any therm of natural gas which is delivered to an electric generating plant or unit and which is consumed exclusively as a source of energy to support an activity other than the generation of electricity occurring at or adjacent to that plant or unit, including, without limitation, production of steam or thermal energy which is used exclusively in heating, cooling or industrial processes that do not generate electricity.
Nev. Admin. Code § 702.250
NRS 702.170, 703.025