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compensation of any character received for the performance of any service as agent, or trustee; provided that any agent, or trustee dealing in stocks or other similar written instruments evidencing a right to participate in the assets of any business, or dealing in bonds or other evidences of indebtedness, who also deals in such property as a principal, shall include in the gross receipts by which the tax is measured the amount of his or her trading profits resulting therefrom. No deduction from receipts attributable to trading as a principle shall be made unless such deduction is provided for in this section; (f) The difference between the balance owed and paid on a defaulted purchase or finance contract upon repossession by seller and the amount received from resale of the repossessed article by the repossessing seller. (g) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; (h) As to alcoholic beverages, that portion of the receipts of a manufacturer, transporter, retailer or wholesale distributor generated or otherwise collected from the manufacture, transport, retail or wholesale of intoxicating liquors within the state pursuant to Article XX, Section 22 of the State Constitution. (i) As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and pre- viously paid under the provisions of Part 2 of Division 2 of the State Revenue and Taxation Code, as the same now exists or as hereafter amended; (j) As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, as the same now exists or as hereafter amended, if paid by the dealer or collected by him or her from the purchaser; (k) Cash value of sales, trades, transfers, or other transactions as made between separate departments, divisions, or units of any single business entity; (1) Sales for convenience where sales of new goods, wares, or merchandise are made by a person engaged in selling such articles to another person engaged in selling like or similar articles: (1) Where the primary purpose of the particular transaction of sale is to accommodate.the purchaser rather than to make a sale in the -6 -