How Much You Can DeductThree tiers. One number
Three tiers. One number
on the door jamb decides.
The IRS sorts vehicles by a required weight — the maximum loaded weight printed on the sticker inside the driver's door. Over 6,000 lbs., the whole price can come off this year's taxable income. The tiers only change how your accountant gets there.
Tier 1Work trucks & vans
Vehicles built mainly for work, over 6,000 lbs.
How it works: Section 179 on its own can cover the full purchase price. This is the simplest path to a 100% first-year write-off.
- Heavy-duty pickups (2500 / 3500 series)
- Half-ton pickups with a standard or long bed
- Cargo vans, cutaways and chassis cabs
- Passenger vans with 10+ seats
Tier 2SUVs & short-bed pickups
Vehicles that also carry people, over 6,000 lbs.
How it works: Section 179 has a lower limit for these, so it covers part of the price. A second write-off, bonus depreciation, can cover the rest.
- Full-size and three-row SUVs
- Half-ton pickups with a short bed
- Mid-size pickups and SUVs over 6,000 lbs.
- Passenger vans with fewer than 10 seats
Tier 3Lighter vehicles
Everything 6,000 lbs. or less
How it works: You can write off a set dollar amount the first year (the IRS adjusts it annually). The rest is written off over the following years.
- Compact and mid-size crossovers
- Sedans and hatchbacks
- Smaller SUVs and lighter trims
- Ideal for sales, delivery and field staff
Built mainly for work?Tier 1
An SUV, short-bed pickup or smaller passenger van?Tier 2
6,000 lbs. or less?Tier 3
The weight rating varies by trim, drivetrain and equipment — the same model can land on either side of the 6,000 lb. line. We'll pull the exact rating on any vehicle you're considering. Deduction limits are set by the IRS and can change from year to year; your business's actual deduction depends on business-use percentage, taxable income and other limits. Consult your tax advisor.
Not sure which tier a vehicle falls in? We'll confirm the required weight for you.
What Qualifies on Our Lot
Work trucks from eight brands, side by side.
Most of what a business buys lives over the 6,000 lb. line. Here's where the eight brands at the Automall fall — by category, not by badge.
Over 6,000 lbs. · Tier 1
Cargo & passenger vans
Full-size vans for trades, delivery and shuttles. Ten-plus-passenger configurations fall in the top tier.
Over 6,000 lbs. · Tier 1 or 2
Half-ton pickups
The trucks most businesses actually buy. Bed length decides the tier: standard and long beds land in Tier 1, short beds in Tier 2. We'll confirm the required weight on the one you want.
Over 6,000 lbs. · Tier 2
Full-size & three-row SUVs
For owners and managers who need a work vehicle that also carries the family or a client.
Pre-owned can qualify too. The Pre-Owned Super Center has trucks, vans and SUVs from every make.
Hundreds of Vehicles to Choose FromShop eight brands,
Shop eight brands,
all in one location.
Qualifying trucks, vans and SUVs from GM, Ford, & CDJR on one campus along U.S. 17 — plus pre-owned inventory. Pick a brand to shop now.
View all inventory
A Simple Illustration
What "up to 100%" can look like.
Say your business buys a $65,000 work truck over the 6,000 lb. required weight and drives it off the lot before December 31. Instead of writing off roughly a fifth of it each year, the whole purchase price may be deductible on this year's return.
Financing doesn't change the math — you can deduct the full price in year one even if you've only made a down payment. And because trade-ins reduce what you finance, not what you deduct, a year-end trade can work in your favor twice.
Illustration only. Assumes 100% business use, sufficient taxable income and a combined 30% federal and state effective tax rate; it is not a quote, a promise of any tax outcome, or tax advice. Your result depends on your entity type, income, business-use percentage and state. Consult your tax advisor.
Example · heavy-duty work truck
Purchase price$65,000
Business use100%
First-year deduction (Section 179 + bonus)Up to $65,000
Combined effective tax rate (assumed)30%
Potential first-year tax savings~$19,500
Versus roughly $3,900 in year one under standard five-year depreciation.Before You Buy
Five things that have to be true.
Section 179 isn't complicated, but it is specific. Run through these with your accountant before you sign.
1
Bought and on the road by December 31
Ordered isn't enough. The vehicle has to be delivered, titled to the business and in use before the year ends. In December, in-stock beats factory-order.
2
More than 50% business use
The deduction scales with business-use percentage, and drops below 50% it generally goes away. Keep a mileage log.
3
Titled or financed to the business
Purchases and most finance agreements qualify. Traditional leases generally don't — the lessor owns the asset, so the lessor takes the depreciation.
4
Required weight confirmed on the actual vehicle
Don't go by the model name. Trim, cab, bed and drivetrain change the number. We'll photograph the door-jamb sticker on any vehicle you're serious about.
5
Enough taxable income to use it
Section 179 can't create a loss; bonus depreciation can. Your accountant will tell you which combination fits your year.
✓
New or pre-owned both work
Section 179 and bonus depreciation apply to used vehicles that are new to your business, which opens up the whole Pre-Owned Super Center.
Want help checking all five before December 31?
Good to Know
Questions business owners ask us in December.
Do I need to be a big company?
No. Section 179 was written for small and mid-size businesses — sole proprietors, LLCs, S-corps and partnerships all use it. If you file a Schedule C, it applies to you.
What is the required weight, exactly?
It's the vehicle's Gross Vehicle Weight Rating (GVWR): the maximum the vehicle can weigh fully loaded with passengers, cargo and fuel. It's printed on the certification label inside the driver's door. It is not curb weight, and it's not what the vehicle weighs empty.
Can I finance and still take the deduction?
Yes. The deduction is based on the purchase price, not what you've paid so far. A financed truck delivered in December can be fully deductible on this year's return.
What about leasing?
With a standard lease the leasing company owns the vehicle and takes the depreciation; you deduct the lease payments instead. Some finance products are structured so you own the asset — our finance team can walk you through which is which.
How late in December is too late?
The vehicle has to be bought and on the road by December 31, so paperwork, delivery and plates all need to happen first. The last two weeks of the year get busy; starting early in the month keeps your options open.
Is this tax advice?
No. We sell vehicles; your accountant knows your return. Everything on this page is general information from the manufacturers' published guidance, and the rules can change. Bring your tax advisor into the conversation before you buy.
Have a question we didn't cover? Our commercial team has probably heard it.
Commercial & Fleet
Tell us what the business needs. We'll find what qualifies.
Our commercial team can pull every in-stock truck, van and SUV over 6,000 lbs. across all eight brands, confirm the required weight on each, and line up delivery before the deadline. Bring your accountant's questions — we've heard most of them.
Prefer to talk? Ask for commercial & fleet sales.(904) 236-6884Garber Automall · 3360 U.S. 17, Green Cove Springs, FL 32043
Taxpayers may be entitled to U.S. federal income tax deductions for purchases of vehicles that are placed in service in a trade or business during the current tax year. Determining the proper income tax treatment of any vehicle purchase requires careful consideration of several factors including, but not limited to, the applicable tax laws, regulations and guidelines, the characteristics and attributes of the particular vehicle purchased and the purchaser's income tax situation. Each purchaser's tax situation is unique and the available tax benefits and the applicable federal tax laws, regulations and guidelines are subject to change without notice. Customers must consult their tax advisor to determine the proper tax treatment of any vehicle purchase(s). For more information, visit www.irs.gov. This page is for informational purposes only and should not be construed as tax advice or as a promise of availability or amount of any potential tax benefit or reduced tax liability. GVWR = maximum Gross Vehicle Weight Rating when properly equipped; includes weight of vehicle, passengers, cargo and equipment. Deduction tiers reflect manufacturer-published guidance; annual dollar limits are set by the IRS and are subject to change.