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Revenue Ruling

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 Rev. Rul. 54-47

1954-1 C.B. 269

Caution: Obsoleted by Rev. Rul. 69-227

Full Text

Rev. Rul. 54-47

Where limousines are operated to and from an airport and surrounding areas and passengers are picked up or delivered at any place or places designated by them, as distinguished from fixed pickup and discharge points established by the limousine company, such vehicles are not considered operated on an established line within the meaning of section 3469 of the Internal Revenue Code. If such vehicles have a seating capacity of less than 10 adult passengers, including the driver, the tax on the transportation of persons is not applicable to amounts paid for such transportation.