Use of Company vehicles for personal trips is prohibited unless special circumstances occur while you may be performing Company business, and personal use is incidental to the overall usage. The employer's vehicles are provided for employer business and, therefore, in most cases will be one hundred percent business miles. If, however, the vehicles is used for any personal miles, the dairy will have to be reimbursed for personal use, or the value of personal use, or the value of personal use should be added to your taxable income.