New Car Sales Tax Credit

[S T]

Taxpayer purchased a vehicle December 09. The contract shows that the Vehicle is Used with 11,740 miles on odometer - 09 BMW
Dealership that sold the vehicle to the taxpayer claims he will be the "FIRST" Registered Owner of the Vehicle.

So does this vehicle qualify for the New Car Sales Tax Credit, as this taxpayer does not Itemize Deductions?

What paperwork does the Taxpayer need to substantiate, if it does qualify?

Sandy