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Transportation (3/5)



















                         01                    02                                         Commuter


                                                                                          Highway Vehicle



                                                                                            This is a highway vehicle that seats at
                                                                                             least six adults (not including the
                                                                                             driver).
                       04                    03                                             At least 80% of the vehicle's mileage
                                                                                             must reasonably be expected to be:
                                                                                                  • For transporting employees
                                                                                                  between their homes and
                                                                                                  workplace, and
                                                                                                  • On trips during which employees
                                                                                                  occupy at least half of the vehicle's
                                                                                                  adult seating capacity (not
                                                                                                  including the driver).







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