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Last Updated
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Sales Price
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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 (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