1. As used in this act:
"Environmental Protection Administration average fuel efficiency rating" means the fuel efficiency rating for a particular motor vehicle calculated by adding together the Environmental Protection Administration's city and highway miles per gallon rating for that motor vehicle and dividing the resulting sum by two.
"Lease price" means the capitalized cost as stated in the agreement between a lessor and a lessee.
"Sales price" means the gross selling price appearing on a contract of sale.