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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