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(h) As to alcoholic beverages, that portion of the receipts of a manufacturer, <br />transporter, retailer or wholesale distributor generated or otherwise <br />collected from the manufacture, transport, retail or wholesale of <br />intoxicating liquors within the state pursuant to Article XX, Section 22 of <br />the State Constitution; <br />(i) As to a retail gasoline dealer, a portion of his or her receipts from the sale <br />of motor vehicle fuels equal to the motor vehicle fuel license tax imposed <br />by and previously paid under the provisions of Part 2 of Division 2 of the <br />State Revenue and Taxation Code, as the same now exists or as <br />hereafter amended; <br />(j) As to a retail gasoline dealer, the special motor fuel tax imposed by <br />Section 4041 of Title 26 of the United States Code, as the same now <br />exists or as hereafter amended, if paid by the dealer or collected by him or <br />her from the purchaser; <br />(k) Cash value of sales, trades, transfers or other transactions as made <br />between separate departments, divisions or units of any single business <br />entity; <br />(1) Sales for convenience where sales of new goods, wares or merchandise <br />are made by a person engaged in selling such articles to another person <br />engaged in selling like or similar articles: <br />(1) Where the primary purpose of the particular transaction of sale is to <br />accommodate the purchaser rather than to make a sale in the <br />ordinary course of business and the price paid is essentially the <br />book value of the article; <br />(2) Where, in the particular kind of business involved, a similar manner <br />of dealing is frequent or customary in the circumstances under <br />which the particular sale is made; and <br />(3) Where goods, wares or merchandise of like or similar kind and of <br />substantially equivalent value to that which was sold is received in <br />consideration. <br />As to general contractors and other similar businesses, "gross receipts" shall not <br />include that portion of the receipts of a general contractor which represents payments to <br />subcontractors, provided that such subcontractors are licensed under this chapter and <br />provided the general contractor furnishes the collector upon request with the names and <br />addresses of the subcontractors and the amounts paid to them. <br />As to bail bond brokerages, commission agent brokerages, mortgage <br />brokerages, real estate brokerages, securities brokerages, travel agencies, and other <br />Page 4 <br />11 A-6