[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4261-9]

[Page 257]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                  Subpart D--Transportation of Persons
 
Sec. 49.4261-9  Seats and berths; rate and application of tax.

    (a) Imposition of tax. Section 4261 (c) imposes a tax at a 
prescribed rate upon payments of any amounts for seating or sleeping 
accommodations in connection with transportation with respect to which a 
tax is imposed by section 4261 (a) or (b).
    (b) Rate of tax. The tax is imposed under section 4261(c) upon the 
amount paid for seating or sleeping accommodations at the following 
rates:
    (1) 10 percent with respect to amounts paid in connection with 
taxable transportation by rail, motor vehicle, water, or air which 
begins before November 16, 1962.
    (2) 5 percent with respect to amounts paid in connection with the 
air portion of any transportation which begins after November 15, 1962.
    (c) Application of other rules to seats and berths. The rules and 
provisions of Secs. 49.4261-1 to 49.4261-6, inclusive, with respect to 
the tax on payments for transportation imposed by section 4261 (a) or 
(b) are also applicable to the tax on payments for seating or sleeping 
accommodations.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959, as amended by T.D. 6618, 27 FR 
11223, Nov. 14, 1962]