### Question
How is the term supplies for vessels or aircraft defined?


### Answer
The term **supplies for vessels or aircraft** is defined in *26 U.S.C. § 4221* as the following:

> fuel supplies, ships’ stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions

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

