Common use of Gross Sales Clause in Contracts

Gross Sales. Gross Sales means the selling price of all merchandise or services sold, leased, licensed, or delivered in or from the Premises, including orders and sales made using electronic media, by Tenant, its subtenants, licensees, franchisees or concessionaires, whether for cash or on credit (whether collected or not), including the amount received by reason of orders taken on the Premises although filled elsewhere, and whether made by store personnel or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though orders may be filled and deliveries may be made from a place other than the Premises. All deliveries to customers made from the Premises, or prepared at the Premises, shall be considered to be made in and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basis, including, without limitation, any “lay-away” sale or like transaction, or otherwise involving the extension of credit, shall be treated as a sale for the full price at the time of the transaction, irrespective of the time of payment or when title passes. Notwithstanding the foregoing, Gross Sales shall not include, or if included there shall be deducted (but only to the extent they have been included), the following: The selling price of all merchandise returned by customers and accepted for full credit, or the amount of discounts, refunds, and allowances made on such returned merchandise, but the use of any such credit or discounts to purchase other merchandise shall not be excluded, and this exclusion shall not include any amounts paid or payable for trading stamps; Merchandise returned to suppliers or transferred in original packages without any processing or preparation to another store or warehouse owned by or affiliated with Tenant; Sums and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), sales and use taxes, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in the future imposed on the sale of merchandise or services, but only if such taxes are added to the selling price, separately stated, collected separately from the selling price of merchandise or services, and collected from customers; and Sales of fixtures, equipment or personal property that are not stock in trade.

Gross Sales. The term “Gross Sales means Sales” as used herein shall be construed to include the selling price entire amount of the actual sales price, whether for cash or otherwise, of all sales of merchandise or services soldand all other receipts whatsoever of all business conducted in, leasedon or from the Premises by Tenant and/or any other person or entity conducting business in the Premises, licensedincluding, without limitation, mail, catalog, cable television, computer or telephone orders or other electronic orders received or filled at the Premises, or procured from the Premises by house to house or other canvassing, and all deposits not refunded to purchasers, and orders taken, although said orders may be filled elsewhere. A “sale” shall be deemed to have been consummated for the purposes of this Lease, and the entire amount of the sales price shall be included in Gross Sales, at such time that (a) the transaction is initially reflected in the books or records of Tenant (or such other person or entity making such sale), or (b) Tenant or such other person or entity receives all or any portion of the sales price, or (c) the applicable goods or services are delivered to the customer, whichever first occurs, irrespective of whether payment is made in installments, the sale is for cash or for credit, or otherwise, or all or any portion of the sales price has actually been paid at the time of inclusion in Gross Sales or at any other time. No deduction shall be allowed for direct or indirect discounts, rebates, or other reductions on sales to employees or others, unless generally offered to the public on a uniform basis. In addition, no deduction shall be allowed for uncollected or uncollectible credit accounts, or for trade-ins or other credits on sales to employees or others. The term “Gross Sales” shall not include, however, any sums collected and paid out by Tenant for any sales or excise tax imposed by and accounted for by Tenant to any duly constituted governmental authority, nor shall it include the exchange of merchandise between the stores of Tenant, if any, where such exchange of goods or merchandise is made solely for the convenient operation of the business of Tenant and not for the purpose of consummating a sale which has theretofore been made in or from the Premises and/or for the purpose of depriving Landlord of the benefit of a sale which otherwise would be made in or from the Premises, including orders and sales made using electronic medianor shall the term include the amount of returns to shippers or manufacturers, by Tenant, its subtenants, licensees, franchisees or concessionaires, whether for nor proceeds from the sale of trade fixtures. There shall be deductible from Gross Sales the amount of any cash or on credit (whether collected refund made upon any sale in or not), including the amount received by reason of orders taken on the Premises although filled elsewhere, and whether made by store personnel or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though orders may be filled and deliveries may be made from a place other than the Premises. All deliveries to customers made from the Premises, or prepared at previously included in “Gross Sales” hereunder, not to exceed the Premisessum so previously included, shall be considered to be made in where the merchandise sold is thereafter returned by the purchaser and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basis, including, without limitation, any “lay-away” sale or like transaction, or otherwise involving the extension of credit, shall be treated as a sale for the full price at the time of the transaction, irrespective of the time of payment or when title passesaccepted by Xxxxxx. Notwithstanding the foregoing, Gross Sales shall not include, : (i) sales of gift certificates or if included there shall be deducted (but only to gift cards on the extent they have been included), the following: The selling price date of all merchandise returned by customers and accepted for full credit, or the amount of discounts, refunds, and allowances made on such returned merchandisesale, but the use value of any such credit the gift certificate or discounts gift card shall be included in Gross Sales on the date of redemption, (ii) refunds or allowances made by manufacturers or distributors on merchandise claimed to purchase other merchandise shall not be excludeddefective or unsatisfactory, and this exclusion returns to shippers or manufacturers, provided the sale shall not include have previously been included in Gross Sales, (iii) insurance proceeds, (iv) any amounts paid sales, use or payable for trading stamps; Merchandise returned to suppliers sales tax imposed by any governmental unit or transferred in original packages without any processing or preparation to another store or warehouse owned by or affiliated with Tenant; Sums and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), authority directly on sales and use taxescollected from customers, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in provided that the future imposed on the sale of merchandise or services, but only if such taxes are amount thereof is added to the selling price or absorbed therein and is paid by Tenant to such governmental authority (v) interest, service, finance, or sales carrying charges applicable to the extension of credit by Tenant to customers for the purchase of merchandise from the Premises when such charges are separately stated and in addition to the purchase price, provided credit and debit company fees and the like shall not be excluded from Gross Sales; (vi) postage, parcel post, freight, express or other delivery charges at Tenant’s cost and separately stated, collected separately stated in connection with sales of merchandise from the selling price Premises; (vii) sales of merchandise or services, trade fixtures and collected from customers; and Sales store operating equipment after use thereof in the conduct of fixtures, equipment or personal property that are Tenant’s business not stock in tradethe ordinary course of Tenant’s business.

Gross Sales. The term "Gross Sales means Sales" as used herein shall be construed to include the selling price entire amount of all merchandise or services sold, leased, licensed, or delivered in or from the Premises, including orders and actual sales made using electronic media, by Tenant, its subtenants, licensees, franchisees or concessionairesprice, whether for cash or on credit (whether collected otherwise, of all sales of merchandise or not), including the amount received by reason services and all other receipts whatsoever of orders taken on the Premises although filled elsewhere, and whether made by store personnel all business conducted in or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though orders may be filled and deliveries may be made from a place other than the Premises. All deliveries to customers made from the Premisesleased premises by Tenant, or prepared at the Premises, shall be considered to be made by all concessionaires (as defined in and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basisSection 3.02 hereof) or otherwise, including, without limitation, any “lay-away” sale mail, catalogue or like transactiontelephone orders received or filled at the leased premises, all deposits not refunded to purchasers, and orders taken, although said orders may be filled elsewhere. A "sale" shall be deemed to have been consummated for the purposes of this Lease, and the entire amount of the sales price shall be included in Gross Sales, at such time that (i) the transaction is initially reflected in the books or records of Tenant or a concessionaire (if a concessionaire makes the sale), or otherwise involving (ii) Tenant or such concessionaire receives all or any portion of the extension sales price, or (iii) the applicable goods or services are delivered to the customer, whichever first occurs, irrespective of whether payment is made in installments, the sale is for cash or for credit, shall be treated as a sale for or otherwise, or all or any portion of the full sales price has actually been paid at the time of the transaction, irrespective of the time of payment or when title passes. Notwithstanding the foregoing, inclusion in Gross Sales or at any other time. No deduction shall be allowed for direct or indirect discounts, rebates, or other reductions on sales to employees or others, unless generally offered to the public on a uniform basis. In addition, no deduction shall be allowed for uncollected or uncollectible credit accounts, or for trade-ins or other credits on sales to employees or others. The term "Gross Sales" shall not include, however, any sums collected and paid out by Tenant for any sales or excise tax imposed by and accounted for by Tenant to any duly constituted governmental authority, nor shall it include the exchange of merchandise between the stores of Tenant, if included there any, where such exchange of goods or merchandise is made solely for the convenient operation of the business of Tenant and not for the purpose of consummating a sale which has theretofore been made in or from the leased premises and/or for the purpose of depriving Landlord of the benefit of a sale which otherwise would be made in or from the leased premises, nor shall be deducted (but only to the extent they have been included), the following: The selling price of all merchandise returned by customers and accepted for full credit, or term include the amount of discountsreturns to shippers or manufacturers, refunds, and allowances made on such returned merchandise, but the use of any such credit or discounts to purchase other merchandise shall not be excluded, and this exclusion shall not include any amounts paid or payable for trading stamps; Merchandise returned to suppliers or transferred in original packages without any processing or preparation to another store or warehouse owned by or affiliated with Tenant; Sums and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), sales and use taxes, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in the future imposed on nor proceeds from the sale of merchandise trade fixtures. There shall be deductible from Gross Sales the amount of any cash or services, but only if such taxes are added to the selling price, separately stated, collected separately credit refund made upon any sale in or from the selling price of leased premises, previously included in "Gross Sales" hereunder, not to exceed the sum so previously included, where the merchandise or services, sold is thereafter returned by the purchaser and collected from customers; accepted by Tenant. The term "merchandise" as used in this Lease shall include food and Sales of fixtures, equipment or personal property that are not stock beverages if Tenant is permitted to sell such items in tradeSection 7.01 hereof.

Gross Sales. Gross Sales means The dollar aggregate of: (a) the selling actual sales price of all goods and merchandise or services sold, leased, licensed, leased or delivered licensed and the charges for all services performed by Tenant or otherwise in connection with all business conducted at or from the Retail Premises, including orders and sales whether made using electronic mediafor cash, by Tenantcheck, its subtenantscredit or otherwise, licensees, franchisees without reserve or concessionaires, whether deduction for cash inability or on credit (whether collected or not), including failure to collect the amount received by reason of orders taken on the Premises although filled elsewhere, and whether made by store personnel or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though orders may be filled and deliveries may be made from a place other than the Premises. All deliveries to customers made from the Premises, or prepared at the Premises, shall be considered to be made in and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basissame, including, without limitation, sales and services (i) where the orders therefor originate at or are accepted at or from the Retail Premises, whether delivery or performance thereof is made at or from the Retail Premises or any “lay-away” other place, it being understood that all sales made and orders received at or from the Retail Premises shall be deemed to have been made and completed therein even though the orders are fulfilled elsewhere or the payments of account are transferred to some other office for collection, (ii) where the orders therefor result from solicitation off the Retail Premises but which are conducted by personnel operating from or reporting to or under the control or supervision of any employee at the Retail Premises, (iii) pursuant to mail, telegraph, telephone or other similar orders received or billed at or from the Retail Premises, and (iv) by means of mechanical or other vending devices, and (b) all monies or other things of value received by Tenant from its operations at the Retail Premises (which are not excluded from Gross Sales by the next succeeding sentence) including all finance charges, cost of gift or merchandise certificates and all deposits not refunded to customers. Gross Sales shall not include (x) the exchange of merchandise between stores of Tenant where such exchange is made solely for the convenient operation of Tenant's business and neither for the purpose of depriving Landlord of the benefits of a sale which would otherwise be made at or like transactionfrom the Retail Premises nor for the purpose of consummating a sale which has been theretofore made at or from the Retail Premises, (y) sales of trade fixtures which are not part of Tenant's stock in trade and not sold in the regular course of Tenant's business, or otherwise involving (z) the extension amount of creditany city, county, state or federal sales tax, luxury tax or excise tax on sales if the tax is added to the selling price and separately stated and actually paid to the taxing authority by Tenant; provided, however, no franchise or capital stock tax and no income or similar tax based upon income, profits or Gross Sales shall be deducted from Gross Sales in any event whatsoever. Cash or credit refunds made upon transactions included within the Gross Sales, but not exceeding the selling price of merchandise returned by the purchaser and accepted by Tenant, shall be deducted from the Gross Sales for the period when such refunds are made. Each charge or sale upon installment or credit or layaway, so called, shall be treated as a sale for the full price at in the time of the transactionmonth during which such charge or sale shall be made, irrespective of the time when Tenant shall receive payment from its customer. Each lease or rental or license of payment or when title passes. Notwithstanding the foregoing, Gross Sales shall not include, or if included there merchandise to customers shall be deducted (but only treated as a sale in the month in which the lease, rental or license is made for a price equal to the extent they have been included), total rent or license fee payable. For purposes of this paragraph the following: The selling price of all merchandise returned by customers and accepted for full credit, or the amount of discounts, refunds, and allowances made on such returned merchandise, but the use of any such credit or discounts to purchase other merchandise word "Tenant" shall not be excluded, and this exclusion shall not include any amounts paid or payable for trading stamps; Merchandise returned to suppliers or transferred in original packages without any processing or preparation to another store or warehouse owned by or affiliated with of Tenant; Sums 's subtenants, concessionaires and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), sales and use taxes, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in the future imposed on the sale of merchandise or services, but only if such taxes are added to the selling price, separately stated, collected separately from the selling price of merchandise or services, and collected from customers; and Sales of fixtures, equipment or personal property that are not stock in tradelicensees.

Gross Sales. The term "Gross Sales means Sales" as used herein shall be construed to include the selling price entire amount of all merchandise or services sold, leased, licensed, or delivered in or from the Premises, including orders and actual sales made using electronic media, by Tenant, its subtenants, licensees, franchisees or concessionairesprice, whether for cash or on credit (whether collected otherwise, of all sales of merchandise or not), including the amount received by reason services and all other receipts whatsoever of orders taken on the Premises although filled elsewhere, and whether made by store personnel all business conducted in or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though orders may be filled and deliveries may be made from a place other than the Premises. All deliveries to customers made from the Premisesleased premises by Tenant, or prepared at the Premises, shall be considered to be made by all concessionaires (as defined in and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basisSection 3.02 hereof) or otherwise, including, without limitation, any “lay-away” sale mail, catalogue or like transactiontelephone orders received or filled at the leased premises, all deposits not refunded to purchasers, and orders taken, although said orders may be filled elsewhere. A "sale" shall be deemed to have been consummated for the purposes of this Lease, and the entire amount of the sales price shall be included in Gross Sales, at such time that (i) the transaction is initially reflected in the books or records of Tenant or a concessionaire (if a concessionaire makes the sale), or otherwise involving (ii) Tenant or such concessionaire receives all or any portion of the extension sales price, or (iii) the applicable goods or services are delivered to the customer, whichever first occurs, irrespective of whether payment is made in installments, the sale is for cash or for credit, shall be treated as a sale for or otherwise, or all or any portion of the full sales price has actually been paid at the time of the transaction, irrespective of the time of payment or when title passes. Notwithstanding the foregoing, inclusion in Gross Sales or at any other time. No deduction shall be allowed for direct or indirect discounts, rebates, or other reductions on sales to employees or others, unless generally offered to the public on a uniform basis. In addition, no deduction shall be allowed for uncollected or uncollectible credit accounts, or for trade-ins or other credits on sales to employees or others. The term "Gross Sales" shall not include, however, any sums collected and paid out by Tenant for any sales or excise tax imposed by and accounted for by Tenant to any duly constituted governmental authority, nor shall it include the exchange of merchandise between the stores of Tenant, if included there any, where such exchange of goods or merchandise is made solely for the convenient operation of the business of Tenant and not for the purpose of consummating a sale which has theretofore been made in or from the leased premises and/or for the purpose of depriving Landlord of the benefit of a sale which otherwise would be made in or from the leased premises, nor shall the term include the amount of returns to shippers or manufacturers, nor proceeds from the sale of trade fixtures. There shall also be deducted excluded from Gross Sales (but only i) receipts from public telephones, cigarette vending machines and jukeboxes approved by Landlord, to the extent they such receipts are paid to an unaffiliated third party owner of such machines; (ii) gift certificates or like vouchers until such time as the same shall have been included), the following: The selling price redeemed; (iii) tips collected by employees of all merchandise returned by customers Tenant; and accepted for full credit, or (iv) the amount of discountsthe discount allowed on employee meals, refunds, and allowances made on such returned merchandise, but provided the use same shall not exceed three percent (3%) of Tenant's Gross Sales during any lease year. There shall be deductible from Gross Sales the amount of any such cash or credit refund made upon any sale in or discounts to purchase other merchandise shall not be excluded, and this exclusion shall not include any amounts paid or payable for trading stamps; Merchandise returned to suppliers or transferred in original packages without any processing or preparation to another store or warehouse owned by or affiliated with Tenant; Sums and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), sales and use taxes, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in the future imposed on the sale of merchandise or services, but only if such taxes are added to the selling price, separately stated, collected separately from the selling price of leased premises, previously included in "Gross Sales" hereunder, not to exceed the sum so previously included, where the merchandise or services, sold is thereafter returned by the purchaser and collected from customers; accepted by Tenant. The term "merchandise" as used in this Lease shall include food and Sales of fixtures, equipment or personal property that are not stock beverages if Tenant is permitted to sell such items in tradeSection 7.01 hereof.

Gross Sales. “Gross Sales means Sales”, as such term is used herein, shall be construed to include the selling price entire amount of all merchandise or services sold, leased, licensed, or delivered in or from the Premises, including orders and sales made using electronic media, by Tenant, its subtenants, licensees, franchisees or concessionairesactual receipts, whether for cash or on credit (otherwise, of all sales of merchandise, service or any other receipt whatsoever of all business conducted at, in, from, about, or upon the Premises, including, but not limited to, mail orders, telephone orders, Internet orders, and/or other orders in whatever manner received, placed or filled, whether collected in whole or not)in part, at the Premises, and including the amount received by reason of all deposits not refunded to purchasers, orders taken on the Premises (although filled elsewhere, and whether made by store personnel or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though said orders may be filled elsewhere), sales to employees, sales through vending machines or other devices, and deliveries may sales by any subtenant, concessionaire or licensee or otherwise at, in, from, about or upon the Premises, provided that nothing herein shall permit Tenant to sublet the Premises or grant any license or concession except as expressly permitted pursuant to the terms of Article 23. No deduction shall be allowed for (i) uncollected or uncollectible accounts, (ii) any income or similar tax based on income, (iii) any gross receipts tax, or (iv) any cash or credit refund given for any sale made from a place other than via the Internet and not originating with an Internet order placed in the Premises. All deliveries to customers made from the Premises, Each sale upon installments or prepared at the Premises, shall be considered to be made in and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basis, including, without limitation, any “lay-away” sale or like transaction, or otherwise involving the extension of credit, credit shall be treated as a sale for the full price at in the time of the transactionmonth during which such sale is made, irrespective of the time of when Tenant shall receive payment or when title passestherefor. Notwithstanding the foregoing, Gross Sales shall not includeinclude (i) any sales tax, use tax, or any other tax separately collected by Tenant and paid to any duly constituted governmental authority, (ii) the exchange of merchandise between the stores of Tenant, if included there shall any, where such exchange of goods or merchandise are made solely for the convenient operation of the business of Tenant and not for the purpose of consummating a sale which had theretofore been made at, in, from, about or upon the Premises and/or for the purpose of depriving Landlord of the benefit of a sale which otherwise would be deducted made at, in, from, about or upon the Premises, (but only to the extent they have been included), the following: The selling price of all merchandise returned by customers and accepted for full credit, or iii) the amount of discountsreturns to shippers or manufacturers, and (iv) sales of Tenant’s store fixtures which are not a part of Tenant’s stock in trade and which Tenant has a right to remove from the Premises. Tenant may deduct from Gross Sales the actual net amount of refunds, and credits or allowances made on such returned merchandise, but the use of any such credit or discounts to purchase other merchandise shall allowed by Tenant in accordance with reasonable business practices upon transactions previously included within Gross Sales (not be excluded, and this exclusion shall not include any amounts paid or payable for trading stamps; Merchandise returned to suppliers or transferred exceeding in original packages without any processing or preparation to another store or warehouse owned by or affiliated with Tenant; Sums and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), sales and use taxes, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in the future imposed on the sale of merchandise or services, but only if such taxes are added to the selling price, separately stated, collected separately from amount the selling price of merchandise or services, and collected from customers; and Sales of fixtures, equipment or personal property that are not stock the item in tradequestion) where the item is returned by 704. Intentionally Deleted.

Gross Sales. The term "Gross Sales means Sales" as used herein shall be construed to include the selling price entire amount of all merchandise or services sold, leased, licensed, or delivered in or from the Premises, including orders and actual sales made using electronic media, by Tenant, its subtenants, licensees, franchisees or concessionairesprice, whether for cash or on credit (whether collected otherwise, of all sales of merchandise or not), including the amount received by reason services and all other receipts whatsoever of orders taken on the Premises although filled elsewhere, and whether made by store personnel all business conducted in or vending machines. All sales originating at the Premises shall be considered as made and completed therein, even though bookkeeping and collection of the account may be transferred to another place and even though orders may be filled and deliveries may be made from a place other than the Premises. All deliveries to customers made from the Premisesleased premises by Tenant, or prepared at the Premises, shall be considered to be made by all concessionaires (as defined in and from the Premises even though orders may be taken elsewhere. Any transaction on an installment basisSection 3.2 hereof) or otherwise, including, without limitation, any “lay-away” sale mail, catalogue or like transactiontelephone orders received or filled at the leased premises, all deposits not refunded to purchasers, and orders taken, although said orders may be filled elsewhere. A "sale" shall be deemed to have been consummated for the purposes of this Lease, and the entire amount of the sales price shall be included in Gross Sales, at such time that (i) the transaction is initially reflected in the books or records of Tenant or a concessionaire (if a concessionaire makes the sale), or otherwise involving (ii) Tenant or such concessionaire receives all or any portion of the extension sales price, or (iii) the applicable goods or services are delivered to the customer, whichever first occurs, irrespective of whether payment is made in installments, the sale is for cash or for credit, shall be treated as a sale for or otherwise, or all or any portion of the full sales price has actually been paid at the time of the transaction, irrespective of the time of payment or when title passes. Notwithstanding the foregoing, inclusion in Gross Sales or at any other time. No deduction shall be allowed for direct or indirect discounts, rebates, or other reductions on sales to employees or others, unless generally offered to the public on a uniform basis. In addition, no deduction shall be allowed for uncollected or uncollectible credit accounts, or for trade-ins or other credits on sales to employees or others. The term "Gross Sales" shall not include, however, any sums collected and paid out by Tenant for any sales or excise tax imposed by and accounted for by Tenant to any duly constituted governmental authority, nor shall it include the exchange of merchandise between the stores of Tenant, if included there any, where such exchange of goods or merchandise is made solely for the convenient operation of the business of Tenant and not for the purpose of consummating a sale which has theretofore been made in or from the leased premises and/or for the purpose of depriving Landlord of the benefit of a sale which otherwise would be made in or from the leased premises, nor shall be deducted (but only to the extent they have been included), the following: The selling price of all merchandise returned by customers and accepted for full credit, or term include the amount of discountsreturns to shippers or manufacturers, refunds, and allowances made on such returned merchandise, but the use of any such credit or discounts to purchase other merchandise shall not be excluded, and this exclusion shall not include any amounts paid or payable for trading stamps; Merchandise returned to suppliers or transferred in original packages without any processing or preparation to another store or warehouse owned by or affiliated with Tenant; Sums and credits received in the settlement of claims for loss of or damage to merchandise; To the extent that same are actually paid (but excluding any and all interest and penalties assessed thereon), sales and use taxes, so-called luxury taxes, consumers excise taxes, gross receipts taxes and other similar taxes now or in the future imposed on nor proceeds from the sale of merchandise trade fixtures. There shall be deductible from Gross Sales the amount of any cash or services, but only if such taxes are added to the selling price, separately stated, collected separately credit refund made upon any sale in or from the selling price of leased premises, previously included in "Gross Sales" hereunder, not to exceed the sum so previously included, where the merchandise or services, sold is thereafter returned by the purchaser and collected from customers; accepted by Tenant. The term "merchandise" as used in this Lease shall include food and Sales of fixtures, equipment or personal property that are not stock beverages if Tenant is permitted to sell such items in tradeSection 7.1 hereof.