(b) The purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount. A "preferred customer" card that is available to any customer does not constitute membership in such a group; and

(c) The price reduction or discount is identified as a 3rd-party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.

C. "Sale price" does not include:

(1) Discounts that are allowed by a seller and taken by a purchaser on a sale, including cash discounts, term discounts and coupons that are not reimbursed by a 3rd party;

(2) Interest, finance charges and carrying charges from credit extended on the sale if the amount is separately stated on the invoice, bill of sale or similar document given to the purchaser;

(3) Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale or similar document given to the purchaser;

(4) Installation charges that are separately stated on the invoice, billing or similar document given to the purchaser; or

(5) Delivery charges that are separately stated on the invoice, billing or similar document given to the purchaser.

14. Sale price. "Sale price" means the total amount of a retail sale valued in money, whether received in money or otherwise.

A. "Sale price" includes:

(1) Services which are a part of a retail sale; and