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Not used primarily for business. Federal EV tax credits only apply to new car purchases not used cars or leased vehicles.
 		 		 
 		
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Massachusetts Department of Energy Resources Massachusetts Offers Rebates for Electric Vehicles MOR-EV Trucks Program offers rebates to public and private fleets for the purchase of all-electric and fuel cell electric trucks with a purchase price.
 
 					. In Massachusetts a dealer is defined as someone who sells more than 3 cars in a 12-month period even if they do not have a valid used car dealer license. The car must have been purchased from a Massachusetts dealer and be used for personal or family purposes ie.
 		 		 
 		
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