13-B. Sale price. "Sale price" means the total amount of consideration, valued in money, whether received in money or otherwise.

A. "Sale price" includes cash, credit, property and services for which tangible personal property or taxable services are sold, leased, or rented without any deduction for:

(1) The seller's cost of the property sold;

(2) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller and any other expense of the seller;

(3) Charges by the seller for any services necessary to complete the sale, other than delivery or installation charges that are separately stated on the invoice, billing or similar document given to the purchaser;

(4) The value of any property or service that is transferred to the purchaser along with tangible personal property or a taxable service subject to tax under this Part in a bundled transaction; or

(5) Credit for any trade-in, except as provided in section 1765.

B. "Sale price" includes consideration received by the seller from 3rd parties if:

(1) The seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(2) The seller has an obligation to pass the price reduction or discount through to the purchaser;

(3) The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(4) One of the following criteria is met:

(a) The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount when the coupon,