The car must be new, road legal and put together in the United States
What the document says“Such term shall not include any vehicle the final assembly of which did not occur within the United States.”
The section defines an applicable passenger vehicle as one whose original use begins with the taxpayer, made primarily for use on public streets, roads and highways and not run only on rails, with at least two wheels, that is a car, minivan, van, sport utility vehicle, pickup truck or motorcycle, treated as a motor vehicle under title II of the Clean Air Act, and with a gross vehicle weight rating under 14,000 pounds. It excludes any vehicle whose final assembly did not happen in the United States. Final assembly means the process by which a manufacturer produces a vehicle at or through a plant from which it goes to a dealer with all the parts needed to run it.
What the document actually says“Such term shall not include any vehicle the final assembly of which did not occur within the United States.”
A car does not count if it was put together abroad. Only cars finished in the United States count.
The car must also be new to the buyer. It must be built for public roads. It must weigh under 14,000 pounds.
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