I doubt this applies to everyone but helpful nonetheless---- I just returned from a class on small business taxation. For a new business, in it's first year, you can deduct 100% of the purchase price of any vehicle with a gross vehicle weight (not the curb weight) of more than 6000 lbs. Apparently the law was written before SUV's were so popular. When written, the IRS assumed that anything weighing this much would only be used for business purposes (i.e construction etc). They handed out a list of acceptable vehicles and the Cruiser was one of them.