Arizona Form 313 - 2000 Alternative Fuel Vehicle (Afv) Credit Page 5
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LEV
low emission vehicle
Actual Purchase Price, Cost and MBRP continued
new
Actual Purchase
If you leased a
vehicle, the actual purchase
ULEV
ultra low emission vehicle
Price For the
price of the vehicle is the capitalized cost minus
Lease of a New
the sum of any customer rebates, factory-to-
ILEV
inherently low emission vehicle
AFV
dealer incentives, document preparation fees,
ZEV
zero emission vehicle
registration fees, title fees and the residual value
of the vehicle as shown on the lease. For
SULEV
super ultra low emission vehicle
vehicles over 12,000 pounds gross vehicle
If you are unsure of the emission level of your AFV, check with your
weight, this does not include the cost of any
local dealer or manufacturer for the emission certification level of
attachment not associated with the operation of
your specific model.
the vehicle.
Cost For the
The cost of the vehicle is the amount you paid
Incremental Cost
Purchase or
for the vehicle minus the sum of any customer
Use the chart below to determine how to figure the incremental cost.
Conversion of a
rebates, factory-to-dealer incentives, document
Type of Vehicle
How to Figure the Incremental Cost
Used AFV
preparation fees, registration fees, title fees,
Factory
The incremental cost is the amount by which the
amounts paid for extended warranties, or
Manufactured
cost of the AFV exceeds the cost of the same
aftermarket equipment installed on the vehicle.
LEV,
ULEV,
model of conventionally fueled vehicle that is
For vehicles over 12,000 pounds gross vehicle
ILEV, SULEV
similarly equipped.
This is the cost of the
weight, this does not include the cost of any
alternative fuel option.
attachment not associated with the operation of
Factory
For a zero emission vehicle the incremental cost is
the vehicle.
Manufactured
assumed to be $10,000 or 25% of the cost,
Cost For the
If you leased a used vehicle, the cost of the
ZEV
whichever is more.
Lease of a Used
vehicle is the capitalized cost minus the sum of
Conversion
In the case of a conversion, the incremental cost is
AFV
any
customer
rebates,
factory-to-dealer
the cost of conversion.
incentives,
document
preparation
fees,
Leased AFV
ZERO. A leased AFV is not eligible for a credit
registration fees, title fees and the residual value
for the incremental cost.
of the vehicle as shown on the lease. For
vehicles over 12,000 pounds gross vehicle
Actual Purchase Price, Cost and MBRP
weight, this does not include the cost of any
Use the chart below to determine the actual purchase price, cost, and the
attachment not associated with the operation of
manufacturer’s base retail price (MBRP).
the vehicle.
Actual Purchase
The actual purchase price of the vehicle is the
Manufacturer’s
MBRP is the total price on the manufacturer’s
Price For the
amount you paid for the vehicle, including
Base Retail Price
invoice minus any destination charges. MBRP
Purchase or
dealer options and a reasonable dealer prep fee,
(MBRP)
does not include any dealer add-ons or other
Conversion of a
minus the sum of any customer rebates,
added charges. In most cases, MBRP will be
New AFV
factory-to-dealer
incentives,
document
the list price shown on the Arizona title and
preparation fees, registration fees, title fees,
registration. In the case of a vehicle with a
fleet car discounts, amounts paid for extended
gross vehicle weight of over 12,000 pounds,
warranties, or aftermarket equipment installed
MBRP does not include the cost of any
on the vehicle. For vehicles over 12,000 pounds
attachment not associated with the operation of
gross vehicle weight, this does not include the
the vehicle.
cost of any attachment not associated with the
operation of the vehicle.
Gross Vehicle Weight
Use the following information to figure the gross vehicle weight of your
vehicle.
The gross vehicle weight is the amount shown on the affidavit you
received from the Department of Commerce/Office of Alternative Fuel
Recovery, unless that amount was based on misrepresentation by the
claimant.
New or Used Vehicle
Use the following information to determine whether your vehicle is a
new or a used vehicle.
New
A new vehicle is a vehicle that was never registered and
Vehicle
titled anywhere before its conversion to operate on
alternative fuel. However, a new vehicle includes a vehicle
that is converted after the vehicle is registered and titled, if
the taxpayer ordered the conversion of the vehicle when the
taxpayer purchased the vehicle.
Used
A used vehicle is any vehicle other than a new vehicle
Vehicle
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