### Question
What does purpose built passenger vehicle mean?


### Answer
**Purpose built passenger vehicle** has the following meaning in *26 U.S.C. § 4001*:

> 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**

