"Cash price" means the price at which the goods, services, or interest in land are offered for sale by the seller to cash buyers in the ordinary course of business, and may include:

1. (1) applicable sales, use, and excise and documentary fees;
2. (2) the cash price of accessories or related services such as delivery, installation, servicing, repairs, alterations, service contracts, and improvements; and

3. (3) amounts actually paid or to be paid by the seller for registration, certificate of title, or license fees.

   [Pre-2026 Revision Citation: 24-4.5-2-110 (definition).]

As added by P.L.115-2026, SEC.97.