which the person who sells any vehicle to the taxpayer furnishes a report to the taxpayer and to the Secretary, at such time and in such manner as the Secretary shall provide, containing— (i) the name and taxpayer identification number of the taxpayer, (ii) the vehicle identification number of the vehicle, unless, in accordance with any applicable rules promulgated by the Secretary of Transportation, the vehicle is not assigned such a number, (iii) verification that original use of the vehicle commences with the taxpayer, and (iv) the maximum credit under this section allowable to the taxpayer with respect to the vehicle. (2) Motor vehicle The term motor vehicle means any vehicle which 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. (3) Qualified manufacturer The term qualified manufacturer means any manufacturer (as defined in section 30102(a)(6) of title 49, United States Code, but not including any importer described in subparagraph (B) of that section) which enters into a written agreement with the Secretary under which such manufacturer agrees to make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) providing vehicle identification numbers and such other information related to each vehicle manufactured by such manufacturer as the Secretary may require. (4) Final assembly For purposes of paragraph (1)(G), the term final assembly means the process by which a manufacturer produces a new vehicle at, or through the use of, a plant, factory, or other place from which the vehicle is delivered to a dealer or importer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle, whether or not the component parts are permanently installed in or on the vehicle. (e) Content requirements (1) Regional value content (A) In general The requirement described in this paragraph with respect to a vehicle