What circumstance allows a dealer to charge a business license tax?

A dealer is allowed to charge a business license tax if it is documented properly on the sales paperwork. This means that the tax must be clearly itemized and included in the documentation provided to the buyer during the sales transaction. Proper documentation ensures transparency and compliance with legal regulations, helping both the dealer and the consumer to understand the costs involved in the purchase.

Having appropriate documentation is crucial because it serves as a formal acknowledgment of the tax being charged, which can be referenced by both parties in case of disputes or for record-keeping purposes. Without clear documentation, the dealer may not be justified in imposing such a tax, which can lead to complications with consumers and regulatory bodies.

The other options do not provide the necessary context or validation required for charging the tax. For example, authorization by the state does not imply that the tax has been properly communicated to the buyer, and consumer requests or inclusion in financing do not substitute for the need for clear and documented evidence of the tax being applied.