All tires rotate and the steering wheel functions. Only the driver's side window has been cut. The license plate, rear spoiler, and side mirrors were attached with double-sided tape for the photos. If you purchase this item, I will remove the side mirrors and rear spoiler and include them with the main body for shipping. Please attach them yourself. This is a display model plastic model made by an amateur as a hobby. There are many areas where the painting, gluing, and peeling are not done well. Please consider purchasing this item with the understanding that you will need to repair any detached parts or other damage that may occur during shipping. It will be wrapped in bubble wrap and shipped in a cardboard box. Please refrain from purchasing if you are concerned. If you have any questions, please feel free to comment.