The sales amount prescribed in Article 14 means the total consideration received from the sale of goods or services, including any charges collected by a business entity besides the sales amount of the goods or services sold, but not including the business tax payable for that sale.
If the goods referred to in the preceding paragraph are subject to the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco, the sales amount shall include the amount of the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco.