Commercial Cargo Law and Legal Definition

According to 26 USCS § 4462, [Title 26. Internal Revenue Code; Subtitle D. Miscellaneous Excise Taxes; Chapter 36. Certain Other Excise Taxes; Subchapter A. Harbor Maintenance Tax], the term ‘commercial cargo’ is defined as:

(A) In general. The term 'commercial cargo' means any cargo transported on a commercial vessel, including passengers transported for compensation or hire.

(B) Certain items not included. The term 'commercial cargo' does not include:

(i) bunker fuel, ship's stores, sea stores, or the legitimate equipment necessary to the operation of a vessel, or

(ii) fish or other aquatic animal life caught and not previously landed on shore.