§ 4272. Definition of taxable transportation, etc.

• (a) For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.
• (b) For purposes of this part, the term “taxable transportation” does not include—
  • (1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or
  • (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.
• (c) For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.
• (d) For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.