### Question
Can you define what commercial waterway transportation means?


### Answer
**Commercial waterway transportation** is defined as the following in *26 U.S.C. § 4042*:

> any use of a vessel on any inland or intracoastal waterway of the United States—


(A) in the business of transporting property for compensation or hire, or


(B) in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage)

#### Citation:
  - *26 U.S.C. § 4042*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

