Sales tax of an electric mountain bike?

From the IRS documentation ( https://apps.irs.gov/app/stdc/popup/spe ... popup.html ) on "Specified Additional Items" claimable on top of the automatic formula, can we conclude it includes or does not include electric mountain bike such as ( https://www.amazon.com/CLIENSY-Aluminum ... B07RTH8MV8 )? Why yes or why not? Is a bike considered as a vehicle or no?

Sounds like it is a "motor" vehicle. But is sales tax on $620 going to change anything?

From Merriam-Webster.com:

Definition of motor vehicle
: an automotive vehicle not operated on rails

Definition of automotive
1: SELF-PROPELLED

Definition of vehicle
1: a means of carrying or transporting something

An electric bike is less clear cut than a motorcycle because it has a mechanism that the rider can use to manually power the vehicle -- pedals (i.e. it is capable of two methods of propulsion and only one is self-propulsion).

If we assume a 10% sales tax rate, I would advise the client to pass on the $62 deduction, assuming they are the ones that brought it to you. If you are just looking for opportunities to bring to the client....pass...this one isn't worth the time.

In the vehicle-regulatory world (which I used to do legal work in) that isn't a motor vehicle. A tipoff is state vehicle codes where many laws applicable to motor vehicles, specifically motorcycles, don't apply. You can ride it in a bike lane, not on a freeway. Fed perspective too...they don't have DOT lamps, the rims aren't subject to the same standards, etc. I don't know if the IRS follows its own definition.