code sec 30D says to get the credit original use must begin with the taxpayer. there is no clarification in the code or regs as to what this means. "dealer vehicle" tells us nothing. it could have been used by the dealer as a demo, fleet vehicle or rental vehicle in which case, I would say original use began with the dealer. this is an opinion. you may want to contact your state's Automotive Dealers Association to see if it can provide an answer.
