Yes, interest payment can be deducted. Section 23.1241(a)(7) states that the sales price is the “total amount of the lease or rental payments plus any final consideration, excluding interest.” For purposes of the annual declaration used to determine the property tax on the market value of a dealer’s inventory, Section 23.1241(b-1) provides that the sales price of an item of heavy equipment that is sold during the preceding year is considered to be the sum of the sales price for the item plus the total lease and rental payments received for the item in the preceding tax year.