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56 ; <br /> <br />shall not be excluded; <br /> <br />(h) <br /> <br />As to alcoholic beverages, that portion of the receipts <br />of a manufacturer, transporter, retailer or wholesale <br />distributor generated or otherwise collected from the <br />manufacture, transport, retail or wholesale of <br />intoxicating liquors within the state pursuant to <br />Article XX, Section 22 of the State Constitution. <br /> <br />(i) <br /> <br />As to a retail gasoline dealer, a portion of his or her <br />receipts from the sale of motor vehicle fuels equal to <br />the motor vehicle fuel license tax imposed by and pre- <br />viously paid under the provisions of Part 2 of Division <br />2 of the State Revenue and Taxation Code, as the same <br />now exists or as hereafter amended; <br /> <br />(J) <br /> <br />As to a retail gasoline dealer, the special motor fuel <br />tax imposed by Section 4041 of Title 26 of the United <br />States Code, as the same now exists or as hereafter <br />amended, if paid by the dealer or collected by him or <br />her from the purchaser; <br /> <br />(k) <br /> <br />Cash value of sales, trades, transfers, or other <br />transactions as made between separate departments, <br />divisions, or units of any single business entity; <br /> <br />(1) <br /> <br />Sales for convenience where sales of new goods, wares, <br />or merchandise are made by a person engaged in selling <br />such articles to another person engaged in selling like <br />or similar articles: <br /> <br />(1) <br /> <br />Where the primary purpose of the particular <br />transaction of sale is to accommodate the <br />purchaser rather than to make a sale in the <br />ordinary course of business and the price paid is <br />essentially the book value of the article; <br /> <br />(2) <br /> <br />Where, in the particular kind of business <br />involved, a similar manner of dealing is frequent <br />or customary in the circumstances under which the <br />particular sale is made; and <br /> <br />(3) <br /> <br />Where goods, wares, or merchandise of like or <br />similar kind and of substantially equivalent <br />value to that which was sold is received in. <br />consideration; <br /> <br />As to general contractors and other similar businesses, "gross <br />receipts" shall not include that portion of the receipts of a <br />general contractor which represents payments to subcontractors, <br />provided that such subcontractors are licensed under this <br />chapter, and provided the general contractor furnishes the <br />Collector upon request with the names and addresses of the <br />subcontractors and the amounts paid to them; <br /> <br />- 6 - <br /> <br /> <br />