So what you are saying is that none of the expenses (gas, oil, maintenance, depreciation) can be deducted from my taxes? No wonder restaurants can't find delivery people anymore. It costs too much for the delivery person to use their own vehicle (which is a requirement for the pizza company where I worked - they did not provide delivery vehicles) since their costs are no longer deductible. The pizza company only paid minimum wage $7.25/hr and the drivers make most of their money from tips.
