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Question about the used EV rebate

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I read this and have two questions about it.
Is the 25k base price, or after taxes/fees?
And is says can only be claimed once every 3 years. Is that for the used rebate, or any rebate. I'm hoping the Cybertruck will be delivered next year and it woudl be a shame to lose that rebate.
I also read somewhere that the car has to be purchased from a dealer, but don't see it in this data.



Beginning in 2023, a used electric vehicle will qualify for an up to $4,000 credit limited to 30% of the car's purchase price. Additionally:

The credit only applies to the first transfer of the car
The car must cost $25,000 or less
The car model must be at least 2 years old
And the credit can only be claimed once every three years.