What is a commuter highway vehicle?

A commuter highway vehicle is any highway vehicle with a seating capacity of at least six adults, not including the driver.

A private or publicly-owned vehicle can qualify as a commuter highway vehicle as long as the following criteria is met:

• It's used 80% of the time for the purpose of transporting employees between their residences and their places of employment.
• The number of employees it transports for such purposes is, on average, at least half of its adult seating capacity.