Memorandum No. 2001-10
February 6, 2001
Qualified Non-Personal Use Vehicles
A qualified non-personal use vehicle is any vehicle an employee is not likely to use more than minimally for personal purposes because of its design.
Examples of qualified non-personal use vehicles are:
Vans and Pickup Trucks
A van or a pickup truck is not a qualified non-personal use vehicle unless it has been specially modified so it is not likely to be used more than minimally for personal purposes. The Internal Revenue Service provides the following guidelines a van or pickup truck can meet to be a qualified non-personal use vehicle.
A van with a loaded gross vehicle weight not over 14,000 pounds qualifies if it is clearly marked with permanently affixed decals, special printing or other advertising associated with the employer's trade, business or function. The van must have a seat for the driver only or the driver and one other person, and either:
A pickup truck with a loaded gross vehicle weight not over 14,000 pounds qualifies if it is clearly marked with permanently affixed decals, special painting or other advertising associated with the employer's trade, business or function. The pickup truck must be either:
Law Enforcement Officer
In order for an unmarked police vehicle to be classified as a qualified non-personal use vehicle, it must be used by a law enforcement officer.
A law enforcement officer is an individual who is a full-time employee of a governmental unit that is responsible for the prevention or investigation of crime. In addition, the employee must be authorized by law to carry firearms, execute search warrants and make arrests. The employee must regularly carry firearms except when working undercover.
An arson investigator may be considered a law enforcement officer if the investigator meets the requirements.
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