15-A. Sale price. "Sale price" means the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the cost of materials used, labor or service cost, interest, losses or any other expense of the seller.

A. "Sale price" includes the value of any property or service that is transferred to the purchaser along with a service subject to tax under this chapter in a bundled transaction.

B. "Sale price" includes consideration received by the seller from 3rd parties if:

(1) The seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(2) The seller has an obligation to pass the price reduction or discount through to the purchaser;

(3) The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(4) One of the following criteria is met:

(a) The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount where the coupon, certificate or documentation is authorized, distributed or granted by a 3rd party with the understanding that the 3rd party will reimburse any seller to whom the coupon, certificate or documentation is presented;

(b) The purchaser identifies the purchaser 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