Submitted by Haggy on April 4, 2016
When Tesla is in the quarter where they expect to hit the 200,000 mark for domestic sales, they can concentrate on local deliveries until they are just short of that number. Then they can start making nothing but domestic vehicles to ship out to other states, going from the farthest to the closest, in a way that they arrive just at the beginning of the next quarter. They can pad any gaps with cars for export so they don't end up idle. That way, the next quarter will get the full credit and be the one where the threshold is hit. They switch production to 100% for US deliveries, so the next two quarters have a year's worth of cars. In the final quarter, they make ones with far deliveries early in the quarter and close the quarter with ones for Fremont pickup that are sold just as they get off the assembly line, possibly with a due bill which buyers would gladly accept if it means getting the tax credit.
That way, it won't affect total annual sales, they will have one artificially weak quarter due to vehicles in transit, followed by an artificially strong quarter. And Musk doesn't give a damn about short term stock fluctuations. They can then concentrate on international sales to catch up overseas, at which point everybody else will get cars around when they would have, had schedules not been shifted.