The Specifically Selected Goods and Services Tax Act Article 8
"Selling price," with regard to a taxpayer's sale or manufacture of a specifically selected good or specifically selected service, means all considerations collected at the time of sale, including all fees collected in addition to the price, with the exception of the specifically selected goods and services tax provided for herein.If the specifically selected good or specifically selected service of the preceding paragraph is subject to the commodity tax or business tax, the selling price shall include the commodity tax and business tax.
中文原文 特種貨物及勞務稅條例第8條
納稅義務人銷售或產製特種貨物或特種勞務，其銷售價格指銷售時收取之全部代價，包括在價額外收取之一切費用。
但本次銷售之特種貨物及勞務稅額不在其內。
前項特種貨物或特種勞務如係應徵貨物稅或營業稅之貨物或勞務，其銷售價格應加計貨物稅額及營業稅額在內。
但本次銷售之特種貨物及勞務稅額不在其內。
前項特種貨物或特種勞務如係應徵貨物稅或營業稅之貨物或勞務，其銷售價格應加計貨物稅額及營業稅額在內。