Qualified automobile demonstration use
For purposes of subparagraph (A), the term “qualified automobile demonstration use” means 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.