Vehicle definitions chart

This chart defines different types of vehicles as either passenger or motor vehicle
based on the number of people it seats and its business use.
Type of vehicle Seating (includes driver) Business use in year bought or leased Vehicle definition
Coupe, sedan, station wagon, sports car, or luxury car 1 to 9 1% to 100% passenger
Pick-up truck used to transport goods or equipment 1 to 3 more than 50% motor
Pick-up truck (other than above)Footnote 1 1 to 3 1% to 100% passenger
Pick-up truck with extended cab used to transport goods, equipment, or passengers 4 to 9 90% or more motor
Pick-up truck with extended cab (other than above)Footnote 1 4 to 9 1% to 100% passenger
Sport-utility used to transport goods, equipment, or passengers 4 to 9 90% or more motor
Sport-utility (other than above) 4 to 9 1% to 100% passenger
Van or minivan used to transport goods or equipment 1 to 3 more than 50% motor
Van or minivan (other than above) 1 to 3 1% to 100% passenger
Van or minivan used to transport goods, equipment, or passengers 4 to 9 90% or more motor
Van or minivan (other than above) 4 to 9 1% to 100% passenger
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