Laserfiche WebLink
the purchase price. <br /> e. Installation, delivery and wheel -in charges included in the purchase price and not <br /> separately stated. <br /> f. Transportation and other charges to effect delivery of tangible personal property <br /> to the purchaser and not separately stated. <br /> g. Indirect federal manufacturers' excise taxes, such as taxes on automobiles, tires <br /> and floor stock. <br /> h. The gross purchase price of articles sold after manufacturing or after having been <br /> made to order, including the gross value of all the materials used, labor and service performed <br /> and the profit thereon. <br /> Purchase Price or price excludes: <br /> a. Any direct tax irnposed by the federal government or by this chapter, and any <br /> sales or use tax imposed by the State or by any political subdivision thereof <br /> b. Discounts from the original price if such discount and the corresponding decrease <br /> in sales tax due are actually passed on to the purchaser. An anticipated discount to be allowed <br /> for payment on or before a given date is not an allowable adjustment to the price in reporting <br /> gross sales. <br /> c. In the case of all retail sales involving the exchange of property, the fair market <br /> value of the property exchanged at the time and place of the exchange, if: <br /> i. Such exchanged property is to be sold thereafter in the usual course of the <br /> retailer's business; provided, however, that any money or other consideration paid over <br /> and above the value of the exchanged property is subject to tax; or <br /> ii. Such exchanged property is an automotive vehicle and is exchanged for <br /> another automotive vehicle and both vehicles are subject to licensing, registration, or <br /> certification under the laws of this state, including, but not limited to, automotive vehicles <br /> operating upon public highways, off highway recreation vehicles, watercraft, and aircraft; <br /> provided, however, that any money or other consideration paid over and above the value <br /> of the exchanged property is subject to tax. <br /> 35. Private communications services means telecommunications services furnished to <br /> a subscriber, which entitles the subscriber to exclusive or priority use of any communication <br /> channel or groups of channels, or to the exclusive or priority use of any interstate <br /> intercommunications system for the subscriber's stations. <br /> 36. Prosthetic device means any artificial limb, part, device or appliance for human <br /> use which aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit <br /> 7 <br />