Vehicle definitions chart
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 |
Note
A passenger vehicle or a motor vehicle may also qualify as a zero-emission vehicle or a zero-emission passenger vehicle.
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