Examples of sports utility vehicles, or SUVs, that weigh over 6,000 pounds include the Audi Q7 3.0T Premium, BMW X6 xDrive35i, Buick Enclave FWD, Cadillac Escalade ESV Base 4×2, Lincoln Navigator Base and Lexus LX570 Base. The Lexus is the only SUV on the list with a curb weight of 6,000 pounds or above. The rest of the vehicles only exceed 6,000 pounds in the gross vehicle weight, or GVW, department.
Curb weight refers to how much a vehicle weighs without passengers or cargo, while GVW represents how much a vehicle can carry as stated by the manufacturer. Vehicles with a curb weight of over 6,000 pounds are not considered passenger vehicles, which means they are not subject to Internal Revenue Service, or IRS, depreciation limits and can be used to take a full depreciation deduction every year. Vehicles with a curb weight of 6,000 pounds or less but a GVW over 6,000 pounds are not categorized as passenger vehicles if they are branded as a truck or van by the manufacturer.
Businesses may be able to take substantial deductions for trucks and vans with over 6,000 pounds GVW as long as they are primarily used for business. People who plan to purchase an over 6,000 GVW vehicle and have a vehicle of similar weight to dispose of can claim a huge tax deduction on their current year, regardless if the old vehicle is traded or sold.