Qualified nonpersonal use vehicle

Qualified nonpersonal use vehicle-a title only the government could come up with.  Let's start with a little background.  Most business owners know that if they use their personal vehicle for business use they have to keep a record of the business miles they drive in order to take a tax deduction for the business use of the vehicle.  This substantiation requirement actually applies to some other types of assets such as computers.  Additionally if your employer provides you a with a vehicle to drive, you have to keep records of the business vs. personal use of the vehicle.  The business owner or employee requirements don't apply if the vehicle is a "qualified nonpersonal use vehicle".  So what it really means is a vehicle that you are unlikely to drive for personal use.  No your grandmother's 1984 Buick does not qualify, no matter how "unlikely" you are to want to be seen driving it.

We now have an IRS regulation more clearly defining what is a "Qualified nonpersonal use vehicle", the list includes:

(A) Clearly marked police, fire, and public safety officer vehicles (Seems simple right, but there are actually several paragraphs in the regulation explaining what a clearly marked police, fire or public safety officer vechicle is)


(B) Ambulances used as such or hearses used as such.

(C) Any vehicle designed to carry cargo with a loaded gross vehicle weight over 14,000 pounds.

(D) Bucket trucks (cherry pickers).

(E) Cement mixers.

(F) Combines.

(G) Cranes and derricks.

(H) Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat.

(I) Dump trucks (including garbage trucks).

(J) Flatbed trucks.

(K) Forklifts.

(L) Passenger buses used as such with a capacity of at least 20 passengers.

(M) Qualified moving vans.

(N) Qualified specialized utility repair trucks.

(O) Refrigerated trucks.

(P) School buses.

(Q) Tractors and other special purpose farm vehicles.

(R) Unmarked vehicles used by law enforcement officers if the use is officially authorized.

(S) Such other vehicles as the Commissioner may designate. (this is the CYA in case we didn't think of something option)
 

You can read the full text of new treasury regulation if you really want to or just take comfort in knowing that you no longer have to keep track of the mileage when you drive your garbage truck to the grocery store.