vehicle shall be the product of— (A) the average gallons of fuel consumption per vehicle for motor vehicles in the same category as such alternative fuel vehicle, multiplied by (B) (i) in the case of an alternative fuel vehicle in a category of vehicles which are ordinarily powered by gasoline, the rate of tax under section 4081(a)(2)(A)(i) in effect for the first day of the calendar year, and (ii) in the case of an alternative fuel vehicle in a category of vehicles which are ordinarily powered by diesel fuel, the rate of tax under section 4081(a)(2)(A)(iii) in effect for the first day of the calendar year. (2) Categories of vehicles (A) In general For purposes of this subsection, the Secretary, in consultation with the Secretary of Transportation, shall— (i) establish categories of similar motor vehicles for purposes of administering this section, and (ii) assign all motor vehicles that are commonly sold in the United States to one of the categories established under clause (i). (B) Criteria In establishing the categories under subparagraph (A)(i) and assigning motor vehicles to such categories under subparagraph (A)(ii), the Secretary shall consider— (i) gross vehicle weight rating, (ii) the number of wheels of the vehicle, (iii) the common use of the vehicle, (iv) whether comparable vehicles are ordinarily powered by gasoline or diesel fuel, and (v) such other factors as the Secretary, in consultation with the Secretary of Transportation, deems relevant. (3) Average gallons of fuel consumption For purposes of this subsection, the average gallons of fuel consumption for each category of motor vehicles— (A) shall be determined by the Secretary, in consultation with the Secretary of Transportation, taking into account only the motor vehicles in such category that are not alternative fuel vehicles, and (B) shall be updated annually. (c) Definitions For purposes of this section— (1) Alternative fuel vehicle (A) In general The term alternative fuel vehicle means any plug-in electric vehicle, any fuel cell electric