A. Receipts derived from commissions on sales of tangible personal property which are not subject to the gross receipts tax may be deducted from gross receipts.

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B. Receipts of the owner of a dealer store derived from commissions received for performing the service of selling from the owner’s dealer store a principal’s tangible personal property may be deducted from gross receipts.

C. As used in this section, “dealer store” means a merchandise facility open to the public that is owned and operated by a person who contracts with a principal to act as an agent for the sale from that facility of merchandise owned by the principal.