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Revenue Ruling

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 Rev. Rul. 55-84

1955-1 C.B. 531

Caution: Obsoleted by Rev. Rul. 69-227

Full Text

Rev. Rul. 55-84

A girl scout troop chartered a bus to transport its members to a camp and for sightseeing in a city en route to the camp. The amount paid for the charter of the bus represented a per capita charge of more than 35 cents for each person actually transported. Held , an amount paid by the girl scout troop for chartering the bus is subject to the tax on the transportation of persons; exemption is not granted just because an organization is educational, religious, etc