

It is not a passenger van or a bus, and it is not used for funerals.
#PASSENGER VEHICLE DRIVER#
A limousine may have a controllable separation window/partition between the driver and the passenger compartment. It is designed to seat five or more people behind the driver’s seat.

LimousineĪ limousine is a passenger vehicle that has been customized and had its body and chassis extended, resulting in four or more doors. Funeral vehicle or hearseĪ funeral vehicle or hearse is a vehicle designed to transport deceased persons or people attending a funeral, or both. It has five doors, including one that opens at the rear to provide access to the passenger compartment. Four-door hatchbackĪ four-door hatchback is a passenger car that has a sloped back and is not designated by the manufacturer as a station wagon or van. Four doorĪ four door is a passenger car having four doors. ConvertibleĪ convertible is a body style with a roof made of a soft collapsible material (usually vinyl or weatherproof canvas) and is retractable. Passenger vans used to carry disabled persons are considered buses, regardless of seating capacity. It is used as a school bus or for any purpose other than personal transportation by the owner or with the owner's permission. BusĪ bus is a motor vehicle designed, constructed or modified for the principal purpose of carrying 11 or more passengers, including the driver. An ambulance is used as an emergency vehicle. Passenger vehicle body styles, in alphabetical order: AmbulanceĪn ambulance is a motor vehicle designed and constructed to transport injured or other persons requiring medical attention. It includes a delivery car, but does not include a motorcycle, moped, or motor vehicle designed, constructed, or adapted to carry goods. A ZEPV does not include a leased passenger vehicle, but other vehicles that would otherwise qualify as a ZEPV if owned by the taxpayer, are subject to the same leasing deduction restrictions as passenger vehicles.A passenger vehicle is a vehicle that is either classified by a manufacturer as a passenger car or van or is designed, constructed or adapted to transport passengers. The rules that apply to the definition of passenger vehicles apply to zero-emission passenger vehicles (ZEPVs).
