### Question
How does CERTAIN OTHER EXCISE TAXES define commercial cargo?


### Answer
Under *26 U.S.C. § 4462*, **commercial cargo** is defined as:

> any cargo transported on a commercial vessel, including passengers transported for compensation or hire

#### Citation:
  - *26 U.S.C. § 4462*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter A-Harbor Maintenance Tax**

