pamdory
Level 8

I would file one schedule C coded for delivery.  Food, groceries or people, it's still delivery.   The differences in the nature of the activities is not material and doesn't warrant the additional effort of separating them.  

Unless your client is tracking their trips by the character of their "freight", assigning vehicle expense proportional to gross receipts is more arbitrary than deciding to combine the two types of deliveries.  

The business activity codes are used by IRS as part of their audit project process.  I don't think they are going to conduct a project for one code and not include the other given the similarities of the issues.