If it only had 2 seats, it would be a van.My theories:
- The ID4 is heavier and thus qualifies as an SUV
- The Model Y 7 seater qualifies as a van
If it has 3 rows and 2 fold, it's an SUV (one basis, there are others)
Relevant laws:
Vehicle types: 40 CFR § 600.002 - Definitions.
Light truck/ non-passenger automobile: 49 CFR § 523.5 - Non-passenger automobile.
General note: the IRS list is manufacturer supplied, not Treasury sourced.