(a) Wherever this part uses the term “gross receipts,” no deduction shall be made therefrom on account of the cost of property sold, the cost of materials used, labor costs, interest, discount paid, delivery costs, federal or state taxes or any other expense whatsoever paid or accrued or losses, unless otherwise expressly provided in this part.
(b) “Gross receipts” (and, in the case of Chapter 43 of this title, “rent” and “lease rental payments”) shall not include amounts received from a related entity. Entities are related whenever: