You are probably right...and I may have to take that up with the IRS at some point. I have a Tax professional that does my payroll and income taxes monthly and annually. I keep all fuel receipts and give her end of year mileage on all vehicles so she has both to compare. These trucks are on official business over 99% of the time. If the IRS would like to tax me for that < 1% time that they aren't, I say go for it. I promise you, I'm not worth their trouble and I think they know that. They've got "bigger fish to fry" and haven't been concerned with it up to this point. Maybe it's because I pay my taxes and run things on the "up and up" for the most part. I figure that is the best way to avoid throwing up "red flags". We put 10-12k miles on these trucks per year and that is exactly what I report. If at some point they would like to challenge that, I will be waiting for my slap on the hand for not keeping a vehicle log. To the OP: If you want to have a business vehicle and a separate vehicle for personal use, I would have the business vehicle be the nicer of the 2. You will be seen at least 8 hrs a day in that vehicle. That vehicle is an important part of your business image and plays an important role in how customers and potential customers perceive your business.