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I purchased a street legal Club Car Precedent Golf Cart w/22 inch Street Tires in 2016. All electric and lasts at least 8 kw hours. Does it qualify for a Tax Credit ?

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June 6, 2019
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In 2016 I purchased a street legal Club Car Precedent Golf Cart w/22 inch Street Tires. All electric and lasts at least 8 kw hours. Used for personal travel around our community. Does it qualify for a Tax Credit ?

Best answer by Andy_F

No, golf carts do not qualify after the year 2009, because they do not meet the minimum definition of a 'motor vehicle.'

Motor Vehicle. The term “motor vehicle” means any vehicle that is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails) and which has at least 4 wheels. For purposes of this notice, the term “motor vehicle” does not include a low-speed vehicle within the meaning of section 571.3 of Title 49 of the Code of Federal Regulations, or a vehicle that is manufactured primarily for off-road use, such as primarily for use on a golf course.

https://www.irs.gov/irb/2009-48_IRB/ar09.html

A

Andy_FAnswer

No, golf carts do not qualify after the year 2009, because they do not meet the minimum definition of a 'motor vehicle.'

Motor Vehicle. The term “motor vehicle” means any vehicle that is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails) and which has at least 4 wheels. For purposes of this notice, the term “motor vehicle” does not include a low-speed vehicle within the meaning of section 571.3 of Title 49 of the Code of Federal Regulations, or a vehicle that is manufactured primarily for off-road use, such as primarily for use on a golf course.

https://www.irs.gov/irb/2009-48_IRB/ar09.html