(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; or

(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 a sale, if the amount is separately stated on the invoice, bill of sale or similar document given to a purchaser;

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

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

12. School. "School" means a public or incorporated nonprofit elementary, secondary or post-secondary 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.

§4943. Meals and rentals tax

1. Tax imposed. A tax is imposed at the rate of 7% on the value of all sales of meals and all rentals of living quarters and at the rate of 10% on the value of all rentals of automobiles for a period of less than one year. Value is measured by the sale