IMPORTANT NOTE:  As of today, over 40 states have various forms of vehicle laws that permit use of these vehicles on public roadways, subject to certain restrictions and limitations.  The most common requirements and restriction for street use include:
1. Use only where posted speed limits is 35 MPH or less

2. Vehicle must not exceed 25MPH  (19.5 in some ordinances)
3. Must have headlights, tail-lights, stop lights, turn signals, windshield, rear-view mirrors, reflectors, horn and seat belts.

Since these laws vary by state and city, it is ESSENTIAL that you research local laws before purchase of this type of vehicle.

CLICK HERE FOR LINK TO IRS DRAFT FORM 8936, "Qualified Plug-in Electric Drive Motor Vehicle Credit"