Yes, the following may be excluded from the calculation of gross receipts:
- Cash discounts to purchasers for prompt payment of bills.
- Freight delivery or transportation charges paid by the seller for the purchaser.
- Sales of trade-ins up to the amount given the prior owner as a trade-in allowance.
- Refunds or credits given customers for defective goods returned.
- Pennsylvania sales tax.
- Trades between sellers of identical goods, but the exemption does not extend to any additional cash payment accompanying the trade.
- Sales to other sellers at the same price the first seller acquired the merchandise.
- Transfers between one department, branch or division of a business entity and another recorded on the books as interdepartmental transfers.
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