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imposed upon the cannabis business or the consumer <br />whenever the amount of federal tax is authorized by law to be <br />stated and passed through to customers as a separate charge. <br />ii. Any California state, county, or city sales or use tax, including <br />any add -on, district, or transaction and use tax, required by law <br />to be included in or added to the purchase price and collected <br />from the consumer or purchaser, or such part of the sales price <br />of any property previously sold and returned by the purchaser to <br />the seller which is refunded by the seller by way of cash or <br />credit allowances given or taken as part payment on any <br />property so accepted for resale; or <br />iii. The amount of the sale price of business personal property (all <br />property owned or leased by a cannabis business operator used <br />in the operation cannabis business activities, including but not <br />limited to: furniture, fixtures, and business equipment); real <br />property, including land, buildings and other improvements. <br />iv. The amount of equity contributions, investments, and/or loan <br />proceeds to cannabis business' operation, and/or proceeds from <br />the sale or transfer of cannabis business' retail or commercial <br />cannabis business. <br />v. The amount of interparty sales and/or transfers of goods within <br />a single vertically and/or horizontally integrated cannabis <br />business, where the sales or transfers goods are between two <br />or more commercial cannabis business licensees (excluding <br />testing facilities or testing laboratories), or one or more said <br />commercial cannabis business licensee(s) and one or more <br />medicinal cannabis retail business licensee(s), as set forth in <br />accordance with section 21-131.2 and/or section 21-142. <br />"Gross receipts" shall be calculated without any deduction on <br />account of any of the following: <br />i. The cost of tangible or intangible property sold or bartered; <br />ii. The cost of materials or products used, labor or service cost, <br />interest paid, losses, or other expense; <br />iii. The cost of transportation of cannabis, or other property or <br />product; <br />iv. The amount of any federal or state income or franchise taxes; <br />and <br />10 <br />75A-20 <br />