[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR41.4482(c)-1]

[Page 18]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 41_EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES--Table of Contents
 
         Subpart B_Tax on Use of Certain Highway Motor Vehicles
 
Sec. 41.4482(c)-1  Definition of State, taxable period, use, and 
customarily used.

    (a) State. State includes any State, any political subdivision of a 
State, the District of Columbia, and, to the extent provided by section 
7871, any Indian tribal government.
    (b) Taxable period. For the definition of taxable period, see 
section 4482(c).
    (c) Use. The term ``use'', as used in the regulations in this part 
with reference to a highway motor vehicle, means the use of the highway 
motor vehicle on the public highways in the United States, that is, 
operation of the vehicle, by means of its own motor, on any roadway 
(whether a Federal highway, State highway, city street, or otherwise) in 
the United States which is not a private roadway. Thus, for purposes of 
the tax, there is no use of a highway motor vehicle while the vehicle is 
in ``dead storage''. The term ``use'' does not include operation of a 
new highway motor vehicle on a public highway in the United States if 
such operation is merely for the purpose of transporting the vehicle 
from the point of manufacture or assembly to the consumer, whether 
direct or with intermediate deliveries to such points as are involved in 
the distribution process. For example, operation of a new vehicle for 
the purpose of delivering it from the factory to a branch establishment 
of the manufacturer, or from the factory or branch establishment to a 
dealer, distributor, or consumer, does not constitute use of the vehicle 
within the meaning of the regulations in this part; likewise, the 
further operation of the vehicle by a dealer or distributor for the 
purpose of delivering the vehicle to a consumer does not constitute use 
of the vehicle. Similarly, the operation of a secondhand highway motor 
vehicle by a dealer or distributor for the purpose of delivering the 
vehicle to a purchaser does not constitute use of the vehicle within the 
meaning of the regulations in this part. Furthermore, the term ``use'' 
does not include operation of a new or secondhand highway motor vehicle, 
if such operation is exclusively for the purpose of demonstration of the 
vehicle by a dealer in, or distributor of, new or secondhand highway 
motor vehicles. Operation of a highway motor vehicle on a private 
roadway, or other private property, does not constitute use of the 
vehicle within the meaning of the regulations in this part.
    (d) Customarily used. A semitrailer or trailer is treated as 
customarily used in connection with a highway motor vehicle if the 
vehicle is equipped to tow the semitrailer or trailer.

[T.D. 7409, 41 FR 9877, Mar. 8, 1976, as amended by T.D. 7505, 42 FR 
42856, Aug. 25, 1977; T.D. 8027, 50 FR 21248, May 23, 1985; T.D. 8159, 
52 FR 33584, Sept. 4, 1987; T.D. 8879, 65 FR 17154, Mar. 31, 2000]