Illinois Code § 815 ILCS 375/2.6

"Cash sale price" means the price stated in a retail installment
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contract for which the seller in good faith and in the regular course of
business would have sold to the buyer, and the buyer would have bought from
the seller, the motor vehicle if the sale had been a sale for cash. The
cash sale price may include any taxes, registration, certificate of title,
license, and cash sales prices for accessories and their installation and
for delivering, servicing, repairing or improving the motor vehicle.

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