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(a) “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:

(1) The cost of the property sold.

(2) The cost of materials used, labor or service cost, interest charged, losses or any other expenses.

(3) The cost of transportation of the property prior to its purchase.

(b) The total amount for which the property is sold includes all of the following:

(1) Any services that are part of the sale.

(2) Any amount for which credit is given to the purchaser by the seller.

(c) “Sales price” does not include any of the following:

(1) Cash discounts allowed and taken on sales.

(2) The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit.

(3) The amount charged for labor or services rendered in installing or applying the property sold.

(4) The amount of any tax (not including any manufacturers’ or importers’ excise tax) imposed by the United States.

(5) The amount of any tax (not including, however, any manufacturers’ or importers’ excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.

Comment: This section was approved by Tribal Council Resolution No. 92-011, dated March 10, 1992, and ratified and codified as Title 12 by Tribal Council Resolution No. 94-023, dated July 12, 1994. All of Title 12, Sales and Use Tax Act, was removed to be inserted into existing Title 11, Taxation, pursuant to Tribal Council Resolution No. 95-____, dated ________, 1995.

[Res. 95, 1995; Res. 94-023, 1994; Res. 92-011, 1992. Prior Code § 11-20-065.]