Advantages to buying new car at end of year or beginning of year?

[Bo]

Likely to purchase a new car that should be ready late in December but I can likely push the purchase until January.

Are there particular advantages of one over the other primarily in regards taxes but also anything else that may not be obvious? And yes, it's a BEV and I am in California

FWIW (and it may pertain): I am sole proprietor of my own business and this would be used for both business and personal use. However the business use will be absolutely minimal (500 miles/yr at most) as I work from home.

Any input appreciated!