Long-distance transport services classification clarifies codes and scope for passenger transport across rail, road, air, sea and space. The Services Accounting Code group 99642 classifies long distance passenger transport by mode-rail, road (including scheduled and non scheduled interurban services and chauffeur driven coaches), taxi, coastal and transoceanic water (including cruises), scheduled and non scheduled air, and space transport-and specifies inclusions such as carriage of accompanying luggage and animals. It also records targeted exclusions (e.g., chartered rentals with operator, sightseeing air services, aircraft rental with crew) to guide correct coding and application under the classification scheme.
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Provisions expressly mentioned in the judgment/order text.
Long-distance transport services classification clarifies codes and scope for passenger transport across rail, road, air, sea and space.
The Services Accounting Code group 99642 classifies long distance passenger transport by mode-rail, road (including scheduled and non scheduled interurban services and chauffeur driven coaches), taxi, coastal and transoceanic water (including cruises), scheduled and non scheduled air, and space transport-and specifies inclusions such as carriage of accompanying luggage and animals. It also records targeted exclusions (e.g., chartered rentals with operator, sightseeing air services, aircraft rental with crew) to guide correct coding and application under the classification scheme.
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