I think the dealer is right on this one. That's a rare statement from me! But I think "when the vehicle is put into use" or "placed into service" is the key, not when the deal paperwork (or even full payment) is done. Your CPA (or even TurboTax) should know. I'm sure the exact verbage can be found on the IRS web-site, somewhere.

BTW, welcome to our little clubhouse. It's a good place to hang.

Steve

STOP terrorism - Drive a HYBRID

Vehicles:
350 miles a week ------------ 2006 HCH II, Magnetic Pearl, w/NAVI (born on May 25, 2006)
350 miles a month ---------- 2003 Mazda Tribute ES-V6
350 miles a year (for now) - 1986 Mercedes 560SL