¶61-180, Installment, Lay-Away and Conditional Sales; Finance Charges
Conditional sales are treated as credit sales and the tax is required to be paid only on the amounts received under the conditional sales contract. If the contract is transferred to a third person, the tax must be paid on the full sale price unless a record is kept of payments made on the contract in a manner allowing the Department to ascertain from the records the amount paid.
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