Taxed on private cash offer?

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Been discussing it with the CT DRS as the reduction of the sales price is the difference between paying a 6.35% and 7.75% luxury tax (sales price over $50K).

They provided the following:

Because the initial purchase of the item and the honoring of a rebate claim by the manufacturer are two separate and distinct transactions, the rebate does not reduce the sales price paid for the item.​

Manufacturers of motor vehicles frequently offer cash rebates on particular models to purchasers, who then typically assign the rebates to the dealerships in order to reduce the amount the purchasers pay for the vehicles. In addition, motor vehicle dealers may offer their own discounts on vehicles, sometimes termed rebates. Although discounts or rebates offered by dealers may be excluded from the dealers’ gross receipts from sales, rebates paid by manufacturers must be included in the measure of tax even if purchasers assign them to the dealers to reduce the amount the purchasers pay for the vehicles.​

Unlike coupons, discounts, and other price reductions, rebates require some action by purchasers (either directly or by retailers as assignees of the purchasers) after the sales have been completed. Also, unlike coupons, rebates result in cash payments to customers (either directly or to retailers as assignees of the purchasers) after the sales have been completed.​

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It's my understanding the PCO is applied immediately from Smart Vincent at point of purchase and paid for by Ford directly. The way my dealer explained it it's applied as an additional down payment off the sticker. By their own definition would that not be classified as a coupon and not a rebate?

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