TOYOTA MOTOR SALES, U.S.A., INC.

TOYOTA PRIUS MODEL YEAR 2006

QUALIFIED HYBRID MOTOR VEHICLE CREDIT MANUFACTURER CERTIFICATION

CODE SECTION 30B - NOTICE 2006-9

JANUARY, 2006

Toyota Motor Sales, U.S.A., Inc. certifies the following information pursuant to IRS Notice 2006-9 (January 13, 2006): Information required by Section 5.03 (1): A. Certifying Entity:

Toyota Motor Sales, U.S.A., Inc. 19001 South Western Avenue Torrance, California 90501 FEIN: 95-1958272

B. Vehicle Identification: Make: Toyota Model: Prius Model Year: 2006 Other appropriate identifiers: Toyota Prius Model Year 2006 vehicles are identified by the following characters in the 17 digit Vehicle Identification Number (VIN) shown on the Prius in several locations. The Prius VIN for Model Years 2006 will begin with either JTDKB20U or JTDKB22U, followed by an additional 9 other characters. Model Year 2006 Prius will have a “6” in the tenth character space of the 17 digit VIN.

C. Vehicle Manufacturer: The Toyota Prius Model Year 2006 is manufactured by Toyota Motor Corporation, the ultimate 100 percent parent corporation of Toyota Motor Sales, U.S.A., Inc.

TOYOTA MOTOR SALES, U.S.A., INC. NOTICE 2006-9 TOYOTA PRIUS MODEL YEAR 2006

- 2 -

D. Type of credit: Qualified hybrid motor vehicle credit for passenger automobiles and light trucks under IRC § 30B(a)(3) and (d).

E. Amount of credit (showing computations):

A. Test equivalent test weight (ETW) as defined in 40 CFR § 86.129-94 3,250

B. Vehicle inertia weight class for above ETW per 40 CFR § 86.129-94 3,000

C. 2002 model year city fuel economy for Passenger Cars per IRC § 30B(b)(2)(B) 26.4

D. City fuel economy for Toyota Prius Model Year 2006 per 40 CFR § 600.002-85(11) 66.6

E. Fuel efficiency increase ( D / C) - Rounded to Nearest Whole Percent 252%

F. Fuel economy credit amount per IRC § 30B(c)(2)(A)(i) $2,400

G. Lifetime fuel consumption - 2002 model year city fuel economy 120,00026.4

H. Lifetime fuel consumption - Toyota Prius Model Year 2006 120,00066.6

I. Lifetime fuel savings (G - H) 2,744

J. Conservation credit amount per IRC § 30B(c)(2)(B) $750

K. Qualified hybrid motor vehicle credit ( F + J ) $3,150

= 4,545

= 1,802

F. Gross vehicle weight rating: 3,795 pounds

G. Vehicle inertia weight class: 3,000 pounds

H. City fuel economy per 40 CFR § 600.002-85(11): 66.6 mpg

I. The Toyota Prius Model Year 2006 complies with the applicable provisions of the

Clean Air Act.

J. Attached is a copy of EPA Certificate of Conformity indicating that the vehicle meets the federal Tier II Bin 3 emission standards which exceed the Tier II Bin 5 emission standards.

UNITED STATES ENVIRONMENTALPROTECTIONAGENCY Office of ! ANN ARBOR, MICHIGAN48105 Transportation

2006 MODEL YEAR and Air QualityCERTIFICATE OF CONFORMITY

WITH THE CLEAN AIR ACT OF 1990 ISSUED TO:

TOYOTA 570T2-15 1011712005 1011712005 Manufacturer Name Certificate Number Effective Date Signed by Issued Date

MerrylinZaw-Mon, Complianceand InnovativeStrategy Division

Test Group: 6TYXVOI .5MC1 EvaporativdRefueling Family: 6TYXR0030E42 Applicable Exhaust Emission Standards: Federal: Tier 2 Bin 3 Applicable EvaporativdRefuelingEmission Standards: Federal Tier 2 Engine Displacement: 1.5 Liters

Exhaust Emission Test Fuel Type: CAR6 Phase I I Gasoline Full Useful Life Miles: Exhaust Emissions: 150.000 miles Evaporative/RefuelingEmissions: 120.000 miles Models Covered: TOYOTA: PRIUS

Pursuant to section 206 of the Clean Air Act (42 U.S.C.7525) and 40 CFR Part 86, this certificate of conformity is hereby issued with respect to test vehicles which have been found to conform to the requirements of the regulations on Control of Air Pollutionfrom New Motor Vehicles and New Motor Vehicle Engines (40 CFR Part 86) and which represent the new motor vehicle models listed above by test group and evaporative/refuelingemission family, more fully described in the applicationof the above named manufacturer. Vehicles covered by this certificate have demonstrated compliance with the applicable emission standards as more fully described in the manufacturer’s application. This certificate covers the above models, which are designed to meet the applicable emission standards specified in 40 CFR Part 86 at both high and low altitude as applicable.

EPA is issuingthis certificate subject to the conditions and provisionsof 40 CFR 86.1848(c).

This certificate covers only those new motor vehicles or vehicle engines which conform, in all material respects, to the design specifications that applied to those vehicles or engines described in the documentation required by 40 CFR Part 86 and which are produced during the 2006 model year production period stated on this certificate of the said manufacturer, as defined in 40 CFR Part 86.

Catalyst-equipped vehicles designedto be operated on gasoline or flexible fuel are equipped with an emission control device which the Administrator has determined will be significantly impaired by the use of leaded fuel. This certificate is issued subject to the conditions specified in 40 CFR 80.24. Catalyst-equipped vehicles designed to be operated on gasoline or flexible fuel, otherwisecovered by this certificate, which are driven outside the United States, Canada, Mexico, Japan, Australia, Taiwan and the Bahama Islands will be presumed to have been operated on leadedfuel resulting in deactivation of the catalysts. If these vehicles are imported or offered for importationwithout retrofit of the catalyst, they will be considered not to be within the coverage of this certificate unless included in a catalyst control program operated by manufacturer or a United States Government Agency and approved by the Administrator.

In the case of completely assembled vehicles, this certificate of conformity covers only vehicles which are completely manufacturedprior to January 1, 2007. Normally incompletely assembled vehicles (such as cab chassis) may be completed after this date, provided that the basic manufacturing(including installation of the emission control system) was completed prior to January 1, 2007. This certificate does not cover vehicles sold, offered for sale, or introduced, or deliveredfor introduction, into commerce in the US. prior to the effective date of the certificate.

Discharged Power : 30kW (example)

1.08 (V)

10 sec.

Cel

l Vol

tage

(V

/ Cel

l)

Time (second)

2.Cut Off voltage for deteriorated condition :1.08V /Cell1.Cut Off voltage for battery control : 1.00V/ Cell

1. Constant 30kW discharge test will be conducted 2. If cell voltage is higher than 1.08V after 10 seconds,

then this battery pack has a 10 second rated power of 30 kW

Image of Toyota Test

TOYOTA MOTOR SALES, U.S.A., INC.

TOYOTA PRIUS MODEL YEAR 2005

QUALIFIED HYBRID MOTOR VEHICLE CREDIT MANUFACTURER CERTIFICATION

CODE SECTION 30B - NOTICE 2006-9

JANUARY, 2006

Toyota Motor Sales, U.S.A., Inc. certifies the following information pursuant to IRS Notice 2006-9 (January 13, 2006): Information required by Section 5.03 (1): A. Certifying Entity:

Toyota Motor Sales, U.S.A., Inc. 19001 South Western Avenue Torrance, California 90501 FEIN: 95-1958272

B. Vehicle Identification: Make: Toyota Model: Prius Model Year: 2005 Other appropriate identifiers: Toyota Prius Model Year 2005 vehicles are identified by the following characters in the 17 digit Vehicle Identification Number (VIN) shown on the Prius in several locations. The Prius VIN for Model Years 2005 will begin with either JTDKB20U or JTDKB22U, followed by an additional 9 other characters. Model Year 2005 Prius will have a “5” in the tenth character space of the 17 digit VIN.

C. Vehicle Manufacturer: The Toyota Prius Model Year 2005 is manufactured by Toyota Motor Corporation, the ultimate 100 percent parent corporation of Toyota Motor Sales, U.S.A., Inc.

TOYOTA MOTOR SALES, U.S.A., INC. NOTICE 2006-9 TOYOTA PRIUS MODEL YEAR 2005

- 2 -

D. Type of credit: Qualified hybrid motor vehicle credit for passenger automobiles and light trucks under IRC § 30B(a)(3) and (d).

E. Amount of credit (showing computations):

A. Test equivalent test weight (ETW) as defined in 40 CFR § 86.129-94 3,250

B. Vehicle inertia weight class for above ETW per 40 CFR § 86.129-94 3,000

C. 2002 model year city fuel economy for Passenger Cars per IRC § 30B(b)(2)(B) 26.4

D. City fuel economy for Toyota Prius Model Year 2005 per 40 CFR § 600.002-85(11) 66.6

E. Fuel efficiency increase ( D / C) - Rounded to Nearest Whole Percent 252%

F. Fuel economy credit amount per IRC § 30B(c)(2)(A)(i) $2,400

G. Lifetime fuel consumption - 2002 model year city fuel economy 120,00026.4

H. Lifetime fuel consumption - Toyota Prius Model Year 2005 120,00066.6

I. Lifetime fuel savings (G - H) 2,744

J. Conservation credit amount per IRC § 30B(c)(2)(B) $750

K. Qualified hybrid motor vehicle credit ( F + J ) $3,150

= 4,545

= 1,802

F. Gross vehicle weight rating: 3,795 pounds

G. Vehicle inertia weight class: 3,000 pounds

H. City fuel economy per 40 CFR § 600.002-85(11): 66.6 mpg

I. The Toyota Prius Model Year 2005 complies with the applicable provisions of the

Clean Air Act.

J. Attached is a copy of EPA Certificate of Conformity indicating that the vehicle meets the federal Tier II Bin 3 emission standards which exceed the Tier II Bin 5 emission standards.

Discharged Power : 30kW (example)

1.08 (V)

10 sec.

Cel

l Vol

tage

(V

/ Cel

l)

Time (second)

2.Cut Off voltage for deteriorated condition :1.08V /Cell1.Cut Off voltage for battery control : 1.00V/ Cell

1. Constant 30kW discharge test will be conducted 2. If cell voltage is higher than 1.08V after 10 seconds,

then this battery pack has a 10 second rated power of 30 kW

Image of Toyota Test