It sounds too good to be true, but here it is: You can buy a 2009 Tesla Roadster, with a list price of $109,900, and pay just $67,800 for it.

At least, you can if you live in Colorado and buy it before December 31.

That's when a special Colorado tax credit, designed to encourage the purchase of low-emission cars, is due to end.

$42K Tesla tax credit

The measure gives Colorado residents a credit on their 2009 income tax for up to 85 percent of the difference between the price of certain alternative-fueled vehicles and the price of an equivalent vehicle running on liquid fuel.

In the case of the 2009 Tesla Roadster, the tax credit is $42,083. Which translates to a healthy 38.6-percent discount on a brand-new Tesla.

(That's better than the best incentive you could get on some deeply undesirable model from the most desperate dealer in the country.)

And as anyone who's driven a Tesla will tell you, the car's all-electric power is addictive. The tradeoff: the more power you use, the lower the range.

Click here for a full review of the Tesla Roadster from Fox Car Report

Boulder store opens Friday

Tesla will open a new store in Boulder, Colorado, this Friday with an invitation-only VIP cocktail gala. Kimbal Musk, brother of Tesla Motors CEO Elon Musk, wrote enthusiastically about the car and the event in a guest article on HuffingtonPost.

Why Colorado? Well, inventor and electrical engineer Nikolai Tesla spent many years in Colorado Springs.

Lighting up the state

As Kimbal Musk notes, "While in Colorado, Tesla proved that earth was a conductor of electricity, produced artificial lightning with discharges consisting of millions of volts...and performed long distance power transmission experiments that lit up banks of lights around Colorado Springs."

But it's equally important that the state has many wealthy, green-minded residents. The kind who buys Tesla Roadster.

Especially if the state funds almost half the purchase.

Click here for more from TheCarConnection.com