If you drive a vehicle which is strictly used for business, you are most likely better off to deduct all expenses separately (gasoline, oil changes, tune-ups, etc.) vs. using the mileage deduction as $0.365 will most likely not cover all these expenses. Insurance, license and other such fees are not included in the $0.365 figure from the IRS. Even of you use this method you can still deduct these on top of the mileage as long as you are using the vehicle full time for business.
However, if you are using a vehicle which is used part time for personal/family and the other part for business, than you need to use the mileage ($0.365) deduction. In this case, you may not deduct oil changes, tune-ups, license fees and insurance.
If you are using $0.365/mile method of deduction for your vehicle, you can still deduct fuel cost for your equipment. Obtain a seperate receipt for fuel purchased for your equipment.
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