commercial waterway transportation
Defined in 1 place of the United States Code.
The term “commercial waterway transportation” means any use of a vessel on any inland or intracoastal waterway of the United States—
(A) in the business of transporting property for compensation or hire, or
(B) in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage).
Source
- 1994–present26 U.S.C. § 4042Internal Revenue Code · Tax on fuel used in commercial transportation on inland waterways · for purposes of this section