For tax purposes, a motor vehicle designed to carry people on highways or streets and with a seating capacity of not more than the driver and 8 passengers.
The definition does not include:
- an ambulance
- a taxi or bus used in a business to transport passengers
- a hearse
- any motor vehicles acquired to be sold, rented, or leased in the course of carrying on a business of selling, renting, or leasing motor vehicles.