{"identifier":"/us/usc/t26/s4272","title":26,"num":"\u00a7\u202f4272.","heading":"Definition of taxable transportation, etc.","text":"\u00a7\u202f4272.\nDefinition of taxable transportation, etc.\n(a)\nIn general\nFor purposes of this part, except as provided in subsection (b), the term \u201ctaxable transportation\u201d means transportation by air which begins and ends in the United States.\n(b)\nExceptions\nFor purposes of this part, the term \u201ctaxable transportation\u201d does not include\u2014\n(1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or\n(2) under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.\n(c)\nExcess baggage of passengers\nFor purposes of this part, the term \u201cproperty\u201d does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.\n(d)\nTransportation\nFor purposes of this part, the term \u201ctransportation\u201d includes layover or waiting time and movement of the aircraft in deadhead service.","url":"https://projectusc.org/usc/t26/s4272.html","content":[{"t":"sec","id":"/us/usc/t26/s4272","children":[{"t":"num","text":"\u00a7\u202f4272."},{"t":"heading","text":"Definition of taxable transportation, etc."},{"t":"subsec","id":"/us/usc/t26/s4272/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"For purposes of this part, except as provided in subsection (b), the term \u201ctaxable transportation\u201d means transportation by air which begins and ends in the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4272/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Exceptions"},{"t":"chapeau","text":"For purposes of this part, the term \u201ctaxable transportation\u201d does not include\u2014"},{"t":"para","id":"/us/usc/t26/s4272/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4272/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4272/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Excess baggage of passengers"},{"t":"content","children":[{"t":"p","text":"For purposes of this part, the term \u201cproperty\u201d does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4272/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Transportation"},{"t":"content","children":[{"t":"p","text":"For purposes of this part, the term \u201ctransportation\u201d includes layover or waiting time and movement of the aircraft in deadhead service.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}