Vehicle Qualifications
If you can answer
yes to any of the following questions, your motor vehicle is considered by State Law to have a business use and does
not qualify for the Car Tax Relief.
- Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes or reimbursed by an employer?
- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
- Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
- Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
Please Note: Motor homes, trailers and farm use vehicles do not qualify.