You would take the cost of the vehicle less accumulated depreciation to determine the cost basis of the vehicle. If you sell it for more than the cost basis, you would need to report the sale of a business asset as you have a gain equal to the sale price less the cost basis. The gain will be a taxed at ordinary income tax rates up to the amount of accumulated depreciation deducted, and any amount over that will be taxed at capital gain tax rates.
If you sell it at a loss, meaning sales price less than cost basis, you don't need to report the sale as the loss will be a personal loss which is not deductible. @Green H
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