Per Curiam.
We first address the BTA's finding that the reimbursement of pass-through personal property taxes was not part of the price paid by LDI's customers, and thus is not taxable.
"Price" is " * * * the aggregate value in money of anything paid or delivered, or promised to be paid or delivered, in the complete performance of a retail sale, without any deduction on account of the cost of the property sold, cost of the materials used, labor or service...
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