The amount equal to the consideration received for labor or services sold, if the consideration for the services is separately stated from the consideration received for the tangible personal property in the retail sale, or that proportionate percentage approved by the Director on combined sales of services and tangible personal property, that is deductible as the service or labor portion of that total sale, or the total amount paid on the sale or purchase of exclusively nontaxable services is exempt. (1968 Code §3-75; Ord. 76-168; Ord. 01-42)