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- “Net proceeds” is defined as the gross sales price of the product less any and all taxes, service charges, shipping and handling charges, discounts, gift certificates, promotional gift certificates, promotional offers (e.g. airline miles, points, e-money, etc.) credits, rebates, chargebacks, refunds, credit card processing fees and gift certificate cancellations. © 2023 Smile Farms Inc. is a 501(c)(3) nonprofit, EIN: 46-5360466.