### Question
How is the "intercity or local bus" defined?


### Answer
The term **intercity or local bus** is defined in *26 U.S.C. § 4221* as follows -

> any automobile bus which is used predominantly in furnishing (for compensation) passenger land transportation available to the general public if—



(i) such transportation is scheduled and along regular routes, or



(ii) the seating capacity of such bus is at least 20 adults (not including the driver)

#### Citation:
  - *26 U.S.C. § 4221*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter G-Exemptions, Registration, Etc.**

