The Limos.com Forum Has Moved!!!

Long story short, once in awhile I do some searching just to see if I can find some Federal definition of what a "Limousine" or "Limousine Service" is under the eyes of the Feds/Congress.

Come across Title 26 4001 USC ( that gas guzzler tax that the NLA has been blowing big bucks on trying to change)

Under( b ) ( 2 ) ( B ) Limousines - In the case of limousine, paragraph ( 1 ) shall be applied without regard to subparagraph ( B ) thereof. (deals with weight)

Now like I said, so far, I can't find a definition of what a limousine is & I have read this law before. What caught my eye which I never seen before is this:

( c ) Exceptions for taxicabs, etc.
The tax imposed by this section shall not apply to the sale of any passenger vehicle for use by the purchaser exclusively in the active conduct of a trade or business of transporting persons or property for compensation or hire.

Under Federal Statute there are 2 definitions that can be found with regard to passenger count & type of vehicle:
( a ) Taxicab, not more than 8 passengers including driver.
( b ) BUS, 9 passengers or more.

What is etc.?

So, I'll leave as such for discussion if paragraph ( c ) is applicable to all VFH operations or not.