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<br /> the retailer for part of the purchase price and other media of <br /> exchange. <br /> d. The total price charged on credit sales including finance charges <br /> which are not separately stated. An amount charged as interest on <br /> the unpaid balance of the purchase price is not part of the purchase <br /> price unless the amount added to the purchase price is included in <br /> the principal amount of a promissory note, except the interest or <br /> carrying charge set out separately from the unpaid balance of the <br /> purchase price on the face of the note is not part of the purchase <br /> price. An amount charged for insurance on the property sold and <br /> separately stated is not part of the purchase price. <br /> e. Installati on, delivery and wheel-in charges included in the <br /> purchase price and not separately stated. <br /> f. Transportation and other charges to effect delivery of tangible <br /> personal property to the purchaser and not separately stated. <br /> g. Indirect federal manufacturers' excise taxes, such as taxes on <br /> automobiles, tires and floor stock. <br /> h. The gross purchase price of articles sold after manufacturing or <br /> after having been made to order, including the gross value of all <br /> the materials used, labor and service performed and the profit <br /> thereon. <br /> "Purchase Price" or "price" excludes: <br /> a. Any direct tax imposed by the federal government or by this <br /> Chapter, and any sales or use tax imposed by the State or by any <br /> political subdivision thereof. <br /> b. Discounts from the original price if such discount and the <br /> corresponding decrease in sales tax due are actually passed on to <br /> the purchaser. An anticipated discount to be allowed for payment <br /> on or before a given date is not an allowable adjustment to the <br /> price in reporting gross sales. <br /> c. In the case of all retail sales involving the exchange of property, <br /> the fair market value of the property exchanged at the time and <br /> place of the exchange" if: <br /> 1. Such exchanged property is to be sold thereafter in the usual <br /> course of the retailer's business; provided, however, that any <br /> money or other consideration paid over and above the value of <br /> the exchanged property is subject to tax; or <br /> 9 <br />