definiens: means the gross amounts for SALES at SALES PRICE by the Licensee and itssublicensee(s ), less the following deductions where applicable : ( a ) SALES returns ; ( b ) normal and customary allowances;(c ) trade discounts ; ( d ) SALES to the U.S. Government pursuant to Paragraph 4.2 ( e ) transportation charges, duties andtariffs only if separately stated on an invoice ; but before the deduction of sales and excise taxes, costs of insurance, andagents ' commissions ; and ( f ) any sales or similar tax imposed on the buyer but required by law to be collected by theseller and remitted to the taxing authority and any gross receipts or similar tax imposed on or measured by the seller'sreceipts, but only if passed on to the buyer and separately stated as a tax on the invoice and only to the extent remittedto the taxing authority