- agricultural vehicle
means any highway motor vehicle—
- commercial cargo
means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.
- commercial vessel
means any vessel used—
- covered voyage
means a voyage of— during which passengers embark or disembark the vessel in the United States.
- credit card
has the same meaning given such term under section 920(c)(3) of the Electronic Fund Transfer Act (15 U.S.C. 1693o–2(c)(3)).
- debit card
has the same meaning given such term under section 920(c)(2) of the Electronic Fund Transfer Act (15 U.S.C. 1693o–2(c)(2)), without regard to subparagraph (B) of such section.
- farm commodity
means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.
- farming purposes
means the transporting of any farm commodity to or from a farm or the use directly in agricultural production.
- ferry
means any vessel which arrives in the United States on a regular schedule during its operating season at intervals of at least once each business day.
- highway motor vehicle
means any motor vehicle which is a highway vehicle.
- owner
means, with respect to any highway motor vehicle, the person described in section 4481(b).
- passenger vessel
means any vessel having berth or stateroom accommodations for more than 16 passengers.
- port
means any channel or harbor (or component thereof) in the United States, which—
- port use
means— a commercial vessel at a port.
- qualified blood collector organization
has the meaning given such term by section 7701(a)(49).
- qualified blood collector vehicle
means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.
- State
means a State and the District of Columbia.
- taxable period
means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029.
- United States mainland
means the continental United States (not including Alaska).
- use
means use in the United States on the public highways.
- value
means, except as provided in regulations, the value of any commercial cargo as determined by standard commercial documentation.
- year
means the one-year period beginning on July 1.