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• An open cargo area, and the van always carries merchandise, material, or equipment <br />used 1n your trade, business, or function. Rev. Rul. 86-97PLR 200236022 <br />Pickup trucks must meet either of the following requirements: <br />1. Equipped with at least one of the following items: <br />a. A hydraulic lift gate. <br />b. Permanent tanks or drums. <br />c. Permanent side boards or panels that materially raise the level of the sides of <br />the truck bed. <br />2. Used primarily to transport a particular type of load (other than over the public <br />highways) in a construction, manufacturing, processing, arming, mining, drilling, <br />timbering, or other similar operation for which it was specially designed or <br />significantly modified. <br />Safe Harbor Substantiation Rules <br />Employees using employer vehicles are not required to keep detailed records of vehicle use if <br />all of the following tests are met: <br />For vehicles not used for personal purposes: <br />• Vehicle is owned or leased by the employer <br />• Vehicle is provided to the employee for use in the employer's business <br />• When not in use, the vehicle is kept on employer's premises (i.e., motor pool <br />cars) <br />• No employee using the vehicle lives at the employer's business premises <br />• Employer has a written policy prohibiting personal use, except de minimis use, <br />such as driving to lunch while away from the office <br />• Employer believes the vehicle is not used for any personal use (other than de <br />minimis) Reg. ¢1.132-(5)(e) and (~; Reg. § 1.274-6T(a)(2) <br />For vehicles not used for personal purposes other than commuting ($1.50 each way), <br />the following conditions must apply: <br />• For bona fide noncompensatory reasons, the employer requires the employee to <br />commute to and/or from work in the vehicie <br />• Vehicle is owned or leased by the employer <br />• Vehicle is provided to the employee for business use <br />• Employer requires the employee to commute in the vehicle for valid business <br />reasons <br />• Employer has a written policy prohibiting personal use other than commuting <br />Employee does not use the vehicle for personal use <br />Reg. § 1.274-6T(a)(3) <br />55 <br />