# § 4272. Definition of taxable transportation, etc.
**(a)** **In general** For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means transportation by air which begins and ends in the United States.
**(b)** **Exceptions** For purposes of this part, the term “taxable transportation” does not include—
**(1)** that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or
**(2)** under regulations prescribed by the Secretary, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported.
**(c)** **Excess baggage of passengers** For purposes of this part, the term “property” does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line.
**(d)** **Transportation** For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service.
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**Source Credit**: (Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 240; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
## Editorial Notes
### Prior Provisions
Prior sections 4272 and 4273 were repealed by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .
Section 4272, , , 508, related to exemptions from tax for the transportation of property.
Section 4273, , , 508, related to registration in connection with the tax for the transportation of property.
### Amendments
1976—Subsec. (b)(2). struck out “or his delegate” after “Secretary”.