I agree that the site you referenced would lead to some confusion. The information from the IRS does not make it easy to find that used vehicles do not qualify for the credit. However, it is shown on this page in the 5th paragraph where it says "the original use of the vehicle must commence with the taxpayer": <a rel="nofollow" target="_blank" href="
https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d">https://www.irs.g...>
