Sparta Commercial Services, Incorporation operates in the Personal credit institutions sector. Sparta Commercial Services, Inc. (Sparta) is a financial services provider, offering consumer retail installment sales contracts and both consumer and commercial lease financing to the powersports industry. The Company's principal business is to provide financing products, primarily to purchasers and lessees of new and used motorcycles, scooters, and utility all-terrain vehicles (ATVs). Additionally, Sparta offers commercial fleet leasing to dealers and owners of motorcycle rental fleets and provide, on both a direct and a pass through basis, commercial equipment leasing to municipalities, including, but not limited to, police motorcycles. As a specialized consumer finance company, it is engaged primarily in the purchase of retail installment sales contracts and the origination of leases to assist consumers in acquiring new and used motorcycles (550 cubic centimeters and higher), scooters, and 4-stroke ATVs.