It's based on vehicle weight, not height, and it qualifies the vehicle to be written off for tax purposes as a business truck, for business expenses prima facia

It's based on vehicle weight, not height, and it qualifies the vehicle to be written off for tax purposes as a business truck, for business expenses prima facia. It basically allows you to depreciate it over 2-5 years. That's it. Pay back the value difference in taxes when sold. There was a brief Bush era credit on top of this, long expired, but that still haunts the interwebs with rumors of still being prescient. It's not. Iirc, the weight cutoff is currently something like 7000 lbs, and many suvs have nominal weights of 7001 lbs, with submodels that are 6999 lbs, for locals where getting taxed as a business vehicle is a bad thing. (Unless by taxed you meant CAFE accounting, which is different.)