private business use
(6) Private business use defined (A) In general For purposes of this subsection, the term “private business use” means use (directly or indirectly) in a trade or business carried on by any person other than a governmental unit. For purposes of the preceding sentence, use as a member of the general public shall not be taken into account. (B) Clarification of trade or business For purposes of the 1st sentence of subparagraph (A), any activity carried on by a person other than a natural person shall be treated as a trade or business. (C) Clarification relating to qualified carbon dioxide capture facilities For purposes of this subsection, the sale of carbon dioxide produced by a qualified carbon dioxide capture facility (as defined in section 142(o) ) which is owned by a governmental unit shall not constitute private business use.