Commuter Highway Vehicle Law and Legal Definition

Commuter highway vehicle means any highway vehicle that has a seating capacity of at least six adults excluding the driver and at least 80 percent of the mileage use must be for the purpose of transporting employees in connection with travel between their residences and their place of employment, and on trips during which the number of employees transported for such purposes is at least 1/2 of the adult seating capacity of such vehicle excluding the drive [26 USCS § 132 (f)(5) (B)].

Commuter highway vehicles may be owned or leased by an employer to be used for transportation purposes by employees or a third-party provider. Employees can also own and operate commuter highway vehicles.