14.__Rural community health center.__"Rural community health center" means a person that delivers, or provides facilities for the delivery of, comprehensive primary health care in a place or territory that is classified as rural according to the most recent federal decennial census.

15.__Sale price.__"Sale price" means the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the cost of materials used, labor or service cost, interest, losses and any other expense of the seller.__ "Sale price" does not include:

A.__Discounts allowed and taken on sales;

B.__Allowances in cash or by credit made upon the return of services pursuant to warranty;

C.__The price of services rejected by customers when the full sale price is refunded either in cash or by credit; or

D.__The amount of any tax imposed by the United States or the State on or with respect to the sale of a service, whether imposed upon the seller or the consumer.

16.__School.__"School" means a public or incorporated nonprofit primary, secondary or postsecondary educational institution that has a regular faculty, curriculum and organized body of pupils or students in attendance throughout the usual school year and that keeps and furnishes to students and others records required and accepted for entrance to schools of secondary, collegiate or graduate rank.

17.__Service provider.__"Service provider" means a person who sells one or more of the services listed in section 2552.

18.__Serving carrier.__"Serving carrier," when used in relation to mobile telecommunications services, means a facilities-based carrier providing mobile telecommunications