Seller Note

A seller note is financing provided by the seller, in which part of the purchase price is paid over time under a promissory note rather than in cash at closing. It bridges valuation and liquidity gaps and signals the seller's confidence.

Why Seller Note Matters in a Laundromat Sale

Seller notes appear in most structures that a bank alone will not fully fund, and their terms interact with SBA rules. Under the current SOP, a seller note counting toward the buyer's required equity injection must be on full standby — no principal and no interest — for the life of the 7(a) loan, and it may cover no more than half of the required injection (Source: SBA SOP 50 10 8). A seller agreeing to 'carry a note' without knowing which kind is agreeing to something they have not priced.

Example

On a $400,000 purchase with a $40,000 required injection, the buyer contributes $20,000 cash and the seller carries $20,000 on full standby for ten years. A separate $50,000 amortizing seller note behind the bank debt is a different instrument with different risk and different tax timing.

What to Check

  • Establish whether the note counts toward the buyer's SBA injection, because that changes everything about it.
  • Document security, subordination, default remedies, and what happens if the buyer sells.
  • Model the after-tax timing with your CPA before agreeing to terms.

Where This Comes Up

  • Standby Agreement — A standby agreement is a written undertaking by a creditor — usually a seller holding a note — to take no payments and enforce no remedies against the borrow...
  • Equity Injection — Equity injection is the buyer's own money contributed to a financed acquisition
  • SBA 7(a) — SBA 7(a) is the U.S. Small Business Administration's primary loan guaranty program
  • DSCR (Debt Service Coverage Ratio) — DSCR, or debt service coverage ratio

See the full laundromat glossary for all 78 terms.

The Next Step

Sources

This page is general information about laundromat transactions, not legal, tax, or investment advice, and not a guarantee of sale price, timing, or financing approval. Verify current rules with your own CPA, attorney, lender, and the relevant state or municipal agency before acting.