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:
1. clearly marked police and fire vehicles, but personal use other than commuting must be prohibited by the employer;
2. unmarked vehicles used by law enforcement officers (explained later) if the use is officially authorized, but the personal use must be necessary to help enforce the law (such as being able to report directly from home to an emergency or a stakeout site);
3. an ambulance or hearse used for its specific purpose;
4. any vehicle designed to carry cargo with a loaded gross vehicle weight of more than 14,000 pounds;
5. delivery trucks with seating for the driver only, or driver plus a folding jump seat;
6. a passenger bus with a capacity of at least 20 passengers used for its specific purpose;
7. school buses; and
8. tractors and other special purpose farm vehicles.
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:
1. Permanent shelving that fills most of the cargo area; or
2. The cargo area is open and the van always carries merchandise, material or equipment used in the employer's trade, business or function.
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:
1. Equipped with at least one of the following:
2. Used primarily to transport a particular type of load (other than over the public highways) in a construction, manufacturing, processing, farming, mining, drilling, timbering or other similar operation for which it was specially designed or significantly modified.
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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