How does Washington state EV sales tax exemption work

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Does anyone know details of WA ev sales tax exemption?
I want to lease BMW i3 and save some money on tax.
On the one hand states that

New vehicle transactions must not exceed $45,000 in price or lease payments.

On the other hand, BMW dealer says that the rule is based purely on car’s MSRP and not even sales price. Hence, dealer discount won’t help and basically there’s no way to save on taxes, because even base i3 MSRP with destination charge included is > $45000.
Any details would be greatly appreciated.
Also, would leasing from another state (ca) qualify me for WA sales tax exemption?

Does not apply if your MSRP is over that number. I did not get the state ev tax credit on my i3, even after filing an appeal with the state. Doesn’t matter what it sells for.

How long ago was it? Could it be that something changed since then?
Even their FAQ says:

Price Thresholds:
• New vehicle whose price or total lease payments is $45,000 or

6 months ago. Same rule then. And the dealers will not gamble because the finance contract could be rejected and it will leave you angry.

Your only option is an attempt to appeal.