### Question
How does Income Taxes define qualified automobile demonstration use?


### Answer
Under *26 U.S.C. § 132*, **qualified automobile demonstration use** is defined as:

> any use of an automobile by a full-time automobile salesman in the sales area in which the automobile dealer's sales office is located if—


(i) such use is provided primarily to facilitate the salesman's performance of services for the employer, and


(ii) there are substantial restrictions on the personal use of such automobile by such salesman

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

