(a) The cash price in a retail installment transaction is the price at which the retail seller would have sold to the retail buyer, and the buyer would have bought from the seller, the goods or services that are subject to the transaction if the sale had been a sale for cash.
(b) The cash price may include:
(1) the amount of taxes;
(2) the amount of charges for delivery, installation, servicing, repair, alteration, or improvement; and
(3) an amount described by Section 345.005(1), (3), (4), or (6) that is not separately itemized in the retail installment contract or retail charge agreement.