### Question
How does the law define commercial waterway transportation?


### Answer
Under *26 U.S.C. § 4042*, **commercial waterway transportation** is defined as:

> 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**

