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.

1. 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?
2. Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
3. Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
4. 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.