ferry

(4) Commercial vessel (A) In general The term “commercial vessel” means any vessel used— (i) in transporting cargo by water for compensation or hire, or (ii) in transporting cargo by water in the business of the owner, lessee, or operator of the vessel. (B) Exclusion of ferries (i) In general The term “commercial vessel” does not include any ferry engaged primarily in the ferrying of passengers (including their vehicles) between points within the United States, or between the United States and contiguous countries. (ii) Ferry The term “ferry” means any vessel which arrives in the United States on a regular schedule during its operating season at intervals of at least once each business day.

Source

26 USC § 4462(a)(4)


Scoping language

For purposes of this subchapter
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