Sales tax is due on the sales price of tangible personal property, digital products or taxable services. Sales price is the total price for which tangible personal property, digital products or taxable services are sold less the fair market value of any article traded in, including any services.

Sales price includes:

1. Cost of materials used;

2. Labor or service costs (including service costs for installation); and

3. Transportation charges.

Sales price does not include:

1. Service costs for financing (which shall not exceed the legal interest rate);

2. Service charges not to exceed 6% of the amount financed;

3. Losses; or

4. Labor or services charges for installing, applying, remodeling or repairing property sold if those charges are separately billed to the customer at the time of the sale.