If the defect cannot be repaired, the manufacturer has the option of whether to replace the vehicle or rescind the agreement and refund the money. If the manufacturer elects to rescind the agreement and refund the money, the refund must be for the full purchase price of the vehicle, less a reasonable allowance for the consumer`s use. The full purchase price includes: 1) applicable finance charges and 2) all governmental fees, such as sales tax, license fees and registration fees.