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f r., ill , <br />13 <br />11 <br />2 <br />3 <br />d <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />2 <br />of amounts actually received or receivable from sales and the <br />total amounts actually received or receivable for the performance <br />of any act or service, or whatever nature it may be, for which <br />a charge is made or credit allowed, whether or not such act or <br />service is done as a part of, or in connection with the sale of <br />materials, goods, wares, or merchandise. Included in "gross <br />I <br />receipts" shall be all receipts, cash, credits, and property of <br />any kind or nature, without any deduction therefrom on account of <br />the cost of the property sold, the cost of materials used, labor <br />or service costs, interest paid or payable, or losses or other <br />expenses whatsoever. Excluded from "gross receipts" shall be the <br />following: <br />(1) Cash discounts allowed and taken on sales; <br />(2) Credit allowed on property accepted as part <br />of the purciiase price and which property may later be sold; <br />(3) Any tax required by law to be included in, <br />or added to, the purchase price and collected from the consumer <br />for purchaser; <br />(4) Such part of the sale price of property <br />�I <br />returned by purchasers upon rescission of the contract of sale as <br />is refunded, either in cash or by credit; <br />(5) Amounts collected for others where the <br />business is acting as an agent or trustee to the extend that such <br />amounts are paid to the persons for whom collected provided the <br />agent or trustee has furnished the Collector with the names and <br />addresses of such other persons and the amounts paid to them. <br />(6) Receipts of refundable deposits, except that <br />refundable deposits forfeited and taken into the income of the <br />business shall not be excluded; <br />IWA2 <br />