The story with the Transit Connect is that it counts as a car (for this tax) while it has the seats, but would counts as a truck when configured for cargo. But

The story with the Transit Connect is that it counts as a car (for this tax) while it has the seats, but would counts as a truck when configured for cargo. But if this same tax discourages (say) Toyota from importing SUVs, then they must count as trucks always, even when configured for passengers. So this loophole doesn't help them. I thought CAFE was a major factor, as (if I understand right) it discourages big powerful cars, but is silent on trucks including SUVs.