STAFF WITH DEALER VEHICLES OR SALARY SUPPLEMENT
For staff who have dealer vehicles or receive a monthly allowance in lieu of a dealer vehicle, effective January 1, 2009 the mileage reimbursement rate is 15 cents per mile for University business. This rate is intended to cover the cost of gasoline while the personal vehicle rate above takes maintenance, insurance, and depreciation into consideration.

TAXATION OF STAFF WITH DEALER VEHICLES
The mileage policy allows for staff to decrease the calculated taxable income forwarded to UM Payroll related to the value of their dealer vehicle by calculating the actual personal use percentage for his/her dealer vehicle. To do this, each staff member must prepare a mileage log to accumulate business and total miles driven. Blank logs are available in the Business Office and on-line. Most business mileage should be supported by the submission of a Travel Expense Voucher with applicable dates, locations, and purpose. Un-reimbursed “business” miles should be supported by a log maintained by the employee. Commuting miles between home and work are not reimbursable (i.e. not business miles). The mileage logs should be sent to the business office on a quarterly basis at the end of March, June, September, and December so as to make the adjustments throughout the year. If mileage logs are not submitted to the business office, the personal use percentage assumption will continue to be 100%. Also, see the Dealer Car Program policy.