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Samples in periodicals archive:
For a pickup with a loaded vehicle weight of over 6,000 pounds and a cargo bed (separate from the cab) of at least six feet, you can deduct the full cost, if the vehicle is put to use in your business in 2010.
However, owners of sport utility vehicles used in business, with a loaded vehicle weight of more than 6,000 pounds (qualifying SUVs), receive more generous treatment, even if the business use is merely transport of the taxpayer and any business passengers.
Additionally, all heavy truck tractors must stop within 235 feet when loaded to their lightly loaded vehicle weight.