I'll have to retract my earlier gas guzzler statements.
As discussed previously, the MPG used to calculate gas guzzler tax is different than the EPA MPG label numbers (by a factor of about 1.25 to 1.3).
I can determine this by comparing cars applicable to gas guzzler here (see the M3 convertible combined MPG of about 20.8 calculated for gas guzzler):
http://www.epa.gov/fueleconomy/guzzler/420b13037.pdf
to EPA sticker fuel economy here for the M3 convertible (16 MPG):
http://www.fueleconomy.gov/feg/Power...le&srchtyp=ymm
F80 will have a combined gas guzzler calculated MPG of about 26 (assuming combined MPG of 20), above the 22.5 threshold needed to bypass the gas guzzler tax. The 26 is NOT what users will be experiencing as the combined 20 mpg on the sticker is used to reflect that.
I'm happy there's no tax, but still disappointed in the numbers. See article here where BMW communicated to the author the car would get 26 combined for manual and 28 combined for DCT:
http://www.autoweek.com/article/2014...iews/140509868