### Question
How is the term purpose built passenger vehicle defined?


### Answer
The term **purpose built passenger vehicle** is defined in *26 U.S.C. § 4001* as the following:

> a passenger vehicle produced by an original equipment manufacturer and designed so that the vehicle may be propelled primarily by electricity

#### Citation:
  - *26 U.S.C. § 4001*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter A-Luxury Passenger Automobiles**

