When considering taxes you may use your vehicle for deductions for things such as gas, mileage, washes, maintenance and other expenses which may occur during your job.
A comparison would be a carpenter using his truck for work.
*However your vehicle itself is NOT considered vehicle-for-hire. In all 50 states the requirement for vehicle-for-hire require commercial insurance and often require special plates and decals supplied by the state. Vehicles must be inspected by the state and require regular inspections. Furethermore alcohol limits are much lower when operating a commercial vehicle. In the USA the BAC is .4 half of a personal operated vehicle.
Uber/Lyft fall under a different category called "ride-share" which drivers are summoned by an app requested by the account holder.
Vehicles that fall under state mandate as commercial use also limit the amount of use or hours of operating equipment, heavy equipment and transporting larger groups of passengers. Uber has none of these requirements nor follow any of the state regulations that encompasses vehicle-for-hire.
Lastly Uber and Lyft being classified as "ride-share" app-hailing firm avoid their drivers being scrutinized for drug testing, eye exams, health exams, tuberculosis, hernias, and FBI fingerprinting background checks which has allowed these firms to grow to quickly.
These methods though have become the topic of much debate and have caught the attentions of regulators and law makers due to high profile cases and thus changing laws to close these loopholes.
