"Sales price" means the total amount for which tangible personal property is sold, without any deduction for the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, losses, or any other expenses.

1. (1) The term includes:

   1. (a) any services or transportation costs that are a part of the sale, whether paid in money or otherwise; and
   2. (b) any manufacturers or importers excise tax imposed by the United States.

2. (2) The term does not include:

   1. (a) a cash discount allowed and taken on the sale;
   2. (b) an amount charged for property, which is returned by the purchaser, and the full amount is refunded in cash or by credit;
   3. (c) the value allowed for secondhand property transferred to the vendor in partial payment; and

   4. (d) the amount of any tax imposed by the United States with respect to retail sales, whether imposed upon the retailer or consumer, except for manufacturers or importers excise taxes.

      For purposes of the sale of an "audiovisual master" as defined in Section 12-36-2120(55), sales price is the total amount for which the audiovisual master is sold, including charges for any services that go into its fabrication, manufacture, or delivery that are a part of the sale valued in money whether paid in money, or otherwise, and includes any amount for which credit is given to the purchaser by the seller without any deduction from it on account of the cost of the property sold, the cost of materials used, labor or service costs, interest charged, losses, or any other expenses whatsoever.