Vehicle Expenses for Business Use

It is a misconception that you may deduct the full cost of a passenger vehicle if you use it in your business with no restrictions. Utility trucks, work vans with no passenger seats, over-the road tractors, vehicles left at your place of business, and some other types of specialty vehicles are not usually passenger vehicles, and might POSSIBLY be allowed a deduction of 100% of all expenses without logs. But this is determined by considering each vehicle and the situations surrounding the use of each vehicle. An additional note; just because you have a sign on your vehicle, advertising your business does not make your vehicle 100% business use. It does make the sign a business deduction, however.