Is rebates and cash down taxed for Volvo?

Looking at the Volvo c40 and dealer is saying the Ev rebate, Costco rebate and a plan are all taxed. They are also saying any cash down is taxed. Is this correct?

Also in the calculation there is a 27 dollar difference in monthly for calculator here is that normal?

A post was merged into an existing topic: Deal check Volvo c40