selling price
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 323 U.S. 582 - F. W. Fitch Co. v. United States · 1945Most cited · 136 citing opinions
all manufacturing and other charges incurred prior to the actual shipment of an article and reflected separately or otherwise in the f.o.b. wholesale price are to be included in the sale price underlying the tax, while all charges incurred subsequent thereto are to be excluded