Should the cost of warranties in the sales price of heavy equipment be included before applying the unit property tax?

It depends on how the transaction is written. If the cost of warranties is set up as a separate transaction, then it is not part of the sales price of the heavy equipment. If, however, the cost of warranty is part of the single transaction in the purchase of the heavy equipment, then that cost is included as part of the sales price since it is part of the “money paid or to be paid to a dealer” for the purchase of the heavy equipment.