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RULE 13: Computation o£ Tax "Sales price" means the total amount for which tangible personal property is sold, including any services that are a part of the sale value in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deductions there£rem on account of the cost o£ the property sold, the cost o£ the material used, labor or service cost, losses or ~y other expense whatsoever provided cash discounts allowed and taken on sales shall not be included. The tax is computed upon the actual consideration passing between the consumer and the vendor, and is based upon any item going into the ultimate sale price, such as storage, manufacturing cost, transportation cost and freight. RULE 14: Truckers, Haulers and Peddlers Truckers, haulers and peddlers who transport or deliver ice, coal, ice cream and other such tangible personal property are considered the consumers thereof. Wholesalers, manufacturers and dealers will be held liable for the tax on all sales o£ such commodities to such truckers, haulers and peddlers and must collect and remit the tax on sales thereof. RULE 15: Sales of Coal, Coke, Fuel Oil, and Other Combustibles to Consumers or Users 'Sales o£ coal, coke, £uel oil, and other combustibles, whether sold in carload lots or other quantities, to persons who use or consume such substances in producing other tangible personal property, or in the rendering o£ service, constitute sales at retail within the meaning o£ the Ordinance. Such coal, coke, £uel oil or other combustibles do not physically enter into or become a constituent, component or integral part of any tangible persanal property £or resale with respect to such transactions, and hence are sold £or use or consumption. The seller therefore must collect and report the tax on such sales. RULE 16: Dental Laboratories Dental laboratories are retail dealers, and sales of tangible personal property subject to the Sales Tax made by them to consumers are taxable. The laboratories shall collect the Sales or Use Tax on their sales and remit to the City Treasurer in the same manner as other dealers. Purchases by laboratories o£ materials and supplies are purchases for resale on which no tax applies. RULE 17: Sales o£ Tangible Personal Property to Dentists The .dentist is a. consUmer o£ the tangible personal property which he uses ~n the practice of his professiOn. ~Althoughhe renders a