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• Transfer of title or possession, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible and/or intangible personal property for consideration, including any monetary consideration for cannabis testing/laboratory services and/or related goods or services; • Anything else of value obtained by a cannabis testing/laboratory business; • The total amount of the sale price of all sales and services • The total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares, merchandise, for which a charge is made or credit allowed, including all refunds, cash credits and properties of any amount or nature; • Any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom, on account of the cost of the property sold, the cost of materials used, the labor or service cost, interest paid or payable, losses, or any other expense whatsoever; provided that cash discounts allowed or payment on sales shall not be included; C. "Gross receipts" shall not include the following: The amount of federal transaction taxes (sales, use, excise, value added) imposed on or with respect to sales made or services provided whether or not the amount of such taxes is stated as a separate charge; The amount of any California state excise tax or state cultivation tax regardless of whether or not the amount of such excise tax or cultivation tax is stated to customers as a separate charge, or any California state, city or city and county sales or use tax (including any city or city and county transaction and use tax) required by law to be included in or added to the purchase price and collected from the consumer or purchaser, or such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale; or D. "Gross receipts" shall be calculated without any deduction on account of any of the following: • The cost of tangible or intangible property sold or bartered; • The cost of materials or products used, labor or service cost, interest paid, losses, or other expense; • The cost of transportation of cannabis, or other property or product; • The amount of any federal or state income taxes or franchise taxes; and • Any other business costs or expenses, unless otherwise specifically exempted pursuant to Section 3C of this Agreement.