"New" 2015 eligible for FTC?

I found a dealership that is selling a 2015 vehicle with 3,500 miles on the odometer that was used as a loaner car. Although they placed it in service for warranty purposes and as a result has eaten through two years of that, they're claiming that it still qualifies for the FTC because it has never been titled. Is that true? Is there any documentation I need to get from the dealer to support my tax claim in this case?

Look up the car records by VIN. The service can be found for free on the web.

I cannot remember the exact requirements of the FTC but I presume the dealership registered the car with the local DMV in order to have it on the streets. That implies they are the original owners and users.

Here is the relevant paragraph from the IRS (my bolding):

The vehicles must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States. For purposes of the 30D credit, a vehicle is not considered acquired prior to the time when title to the vehicle passes to the taxpayer under state law.

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I'm very skeptical of your ability to take the FTC but am not positive. You could always ask the dealership to put their money where their mouth is, and sign a sub-contract that forces them to pay you $7,500 if the IRS denies you the credit. Remember to include dealership responsibility for all fees, penalties, and expenses that you incur along the way in case the IRS comes after you or legal remedy is required.

Ask for the original Manufacturer's Certificate of Origin (MCO) That document is needed to obtain the first title. If the dealer used a dealer plate and did not title the car, it probably qualifies for the tax credit. If it was titled, then it would not qualify. As Sagebrush suggested, get the dealer to sign a contract to pay you the $7,500 plus expenses, interest, and penalties if the IRS denies your credit.

Ben, I would avoid this given the uncertainty. Drive down to Atlanta and take advantage of the $10k off deal on the 2017 Leaf now, plus you will definitely get the FTC. That's basically half off a brand new Leaf, and the 2017 has an extra 6 kWh of battery to boot! I love our 2015, but if we didn't already own one I would be buying a 2017 right now.