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Title 26, Internal Revenue CodeRelease 119-110

§4272 Definition of Taxable Transportation, Etc.

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART II — PROPERTY › § 4272

Last updated Sep 22, 2026|Official source

Summary

Defines taxable air travel as flights that both start and end inside the United States, unless an exception applies. Not taxable if a part of the trip meets the rules in section 4262(b)(1)–(4), or if property is being exported (including to a U.S. possession) in continuous movement and exported under rules set by the Secretary. Excess baggage on a scheduled airline is not "property." Transportation also covers layovers and deadhead flights.

Full Legal Text

Title 26, §4272

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
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)Exceptions
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)Excess baggage of passengers
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)Transportation
For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Prior section 4272 and 4273 were repealed by Pub. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For

Effective Date

of repeal, see section 4(c) of Pub. L. 85–475, set out as an

Effective Date

of 1958 Amendment note under section 6415 of this title. section 4272, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to exemptions from tax for the transportation of property. section 4273, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to registration in connection with the tax for the transportation of property.

Amendments

1976—Subsec. (b)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4272

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110