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A passenger bus with a capacity of at least 20 passengers used for its specic purpose.
Construction or specially designed work vehicles (for example, bucket trucks, dump trucks,
cement mixers, forklifts, garbage trucks).
School buses.
Tractors, combines and other special-purpose farm vehicles. Treas. Reg. Section 1.274-5(k)(2)
Clearly Marked Police, Fire or Public Safety Officer Vehicles
A clearly marked police, fire or public safety officer vehicle is a qualified nonpersonal use vehicle
only if the following apply:
The employee must always be on call.
The employee must be required by the employer to use the vehicle for commuting.
The employer must prohibit personal use (other than commuting) for travel outside of the
ofcer or reghter’s jurisdiction.
It is readily apparent, by words or painted insignia, that the vehicle is a public safety vehicle. A
marking on a license plate isn’t a clear marking for this purpose. Treas. Reg. Section 1.274-5(k)(3)
Public Safety Officer
A public safety officer is an individual serving a public agency in an official capacity, with
or without compensation, as a law enforcement officer, as described above, or a firefighter,
chaplain or member of a rescue squad or ambulance crew. TD 9483; Treas. Reg. Section 1.274-5
Unmarked Law Enforcement Vehicles
Unmarked law enforcement vehicles are qualified nonpersonal use vehicles only if:
The employer must ofcially authorize personal use.
Personal use must be incident to use for law-enforcement purposes; that is, no vacation or
recreational use.
The employer must be a governmental unit responsible for crime prevention or investigation.
The vehicle must be used by a full-time law enforcement ofcer authorized to carry rearms,
execute warrants and make arrests. The ofcer must regularly carry rearms, except when it
is not possible to do so because of the requirements of undercover work. Treas. Reg. Section
1.274-5(k)(6)(ii)
Qualified Specialized Utility Repair Truck
A specialized utility repair truck qualifies as a qualified nonpersonal use vehicle if:
The truck (not a van or pickup) is designed to carry tools and equipment,
The truck has permanent interior construction, including shelves and racks, and
The employer must require the employee to commute for emergency call-outs to restore or
maintain utility services (for example, gas, water and sewer). Treas. Reg. Section 1.274-5(k)(5)
Vans and pickup trucks do not qualify as qualified nonpersonal use vehicles unless specifically
modified to be unlikely to allow more than minimal personal use. For a van or pickup truck with
a loaded gross vehicle weight of 14,000 pounds or less, the vehicle must be clearly marked
with permanently affixed decals, special painting or other advertising associated with the trade,
business or function.
Vans must have a seat for the driver only (or the driver and one other person) and either:
Permanent shelving that lls most of the cargo area, or
An open cargo area, and the van always carries merchandise, material or equipment used in
your trade, business or function. Rev. Rul. 86-97; Private Letter Ruling 200236022