The sales price is the total of all charges that are part of the sale. If the item or service is taxable, these items are also taxable. Examples include:

• Retail price of a good or service
• Fabrication labor
• Delivery charges
• Installation labor
• Taxes and fees that are the responsibility of the seller but are passed onto the customer (tariffs, credit card processing fees, environmental fees)
• Tips added to the bill by the seller
• Service charges
• Employee fair wage charges or employee wellness charges
• Surcharges (food, fuel, etc.)
• Any other charges that are a condition of the sale

The sales price does not include:

• Credit allowed for trade-in
• Term discounts
• Cash discounts
• Taxes and fees legally imposed directly on the customer
• Interest charges
• Finance charges from an extension of credit by the lender
• Coupons unless reimbursed by a third party