Tesla Motors has just released a revised filing for their upcoming IPO. Tesla are reportedly buying NUMMI plant for $42 million and it is now confirmed that Tesla doesnt have a formal deal with Toyota to build a new electric vehicle yet.

For anyone who followed the hyped news of the Tesla-Toyota partnership last week, it would seem that the two companies had signed an official agreement to build what Tesla CEO Elon Musk was calling a “third-generation” vehicle (its Model S sedan is the second generation) together. In fact, the purchase of NUMMI only seems to make sense if this joint car project comes to fruition – the Model S is only supposed to make up a small fraction of the vehicles produced at the facility.

Tesla has decided that most people cant afford the $111,005 for their brand new Tesla Roadster so now you can lease an electric sports car. Because putting together $1,658* a month is so much easier.

In reality anyone considering a Roadster probably has the direct funds for a straight out purchase. The company is offering a lease to provide “added flexibility and piece of mind” to customers because “as technology evolves, you will remain on the cutting edge of electric mobility advancements.” It believes a leasing option will help push the car a little further into the mainstream by making it easier for people to get behind the wheel.

“This will help us with the customers who have some trepidation about changing the paradigm from gasoline to electric,” company boss Elon Musk told the Wall Street Journal. “They can dip their toe in the water without making a big commitment of a purchase.”

There has been a lot of rumours lately about Tesla planning on running an IPO in early 2010. A source told Reuters it could happen “any day,” but Stephan Dolezalek, managing director of VantagePoint Venture Partners and a Tesla investor, said in September that it’s unlikely to happen in 2009.