SALES AND USE TAX REGULATIONS, CVR 10-060-033

Reg. § 1.9701(4)-1 Sales Price.

Except as noted below, "sales price" for purposes of calculating tax means the total amount of consideration, including cash, credit, property, and services for which personal property or services are sold, leased or rented.

Where the seller receives credit, property (other than a like-kind trade-in), a service, or other nonmonetary considerations in exchange for personal property or services, the sales price includes the monetary value of such consideration. If the value of the consideration cannot be determined, it is presumed to equal the price at which the seller normally offers the product for sale.

Even where stated...