Yes, you are correct. A vehicle used for hire like taxi or Uber as examples can be excluded from the listed property rules as you discovered in IRS Publication 946 (page 52).
- The following vehicles are not considered passenger automobiles for these purposes.
- • An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business.
- • A vehicle used directly in the trade or business of transporting persons or property for pay or hire.
- • A truck or van that is a qualified nonpersonal use vehicle.
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