Drivers and their helpers shall mean employees whose principal duties are performed in connection with the operation of motor vehicles. When drivers own or furnish vehicles such as, but not limited to, log trucks, tractor/trailer rigs, furniture vans, and bobtail trucks that have a gross vehicle weight rating of 10,000 pounds or more and pay the operating expenses in connection therewith, no less than twenty-five percent (25%) of the total amount paid for the hire of such vehicles and their operating crews shall be deemed to be the payroll of such drivers and their helpers.

When drivers own or furnish vehicles such as, but not limited to, motorcycles, passenger cars, vans, pickup trucks, sport utility vehicles and minivans that have a gross vehicle weight rating less than 10,000 pounds and pay the operating expenses in connection therewith, and when said drivers are not reimbursed for the business use of the vehicle under an accountable plan, no less than sixty percent (60%) of the total amount paid for the hire of such vehicles and drivers shall be deemed to be payroll.

The term “gross vehicle weight rating” means the weight in pounds specified by the manufacturer as the loaded weight of a single motor vehicle. Typically, passenger vehicles, such as cars, light-duty trucks, vans, and sport utility vehicles, have a gross vehicle weight rating less than 10,000 pounds. In cases where the vehicle is not equipped with a plate or marker showing the manufacturer’s gross vehicle weight rating, a vehicle having less than six wheels shall be deemed the equivalent of a vehicle having a gross vehicle weight rating of less than 10,000 pounds, and a vehicle having six wheels or more shall be deemed the equivalent of a vehicle having a gross vehicle weight rating of 10,000 pounds or more.

The term “accountable plan” means a method of reimbursing an employee for the business use of a vehicle owned or furnished by said employee and used in the conduct of the employer’s business that is based upon (a) actual business miles driven by such employee or (b) actual receipts for vehicle expenses and mileage records documenting the business and personal use of the vehicle. Reimbursements under an accountable plan shall not exceed the IRS standard business mileage rate unless fully supported by actual receipts for the business use of the vehicle.