Definition of taxable transportation

For purposes of this part, except as provided in subsection (b), the term “taxable transportation” means— For purposes of this part, the term “taxable transportation” does not include that portion of any transportation by air which meets all 4 of the following requirements: neither such portion nor any segment thereof is directly or indirectly— such portion— For purposes of this section— The term “continental United States” means the District of Columbia and the States other than Alaska and Hawaii. The term “225-mile zone” means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States. The term “uninterrupted international air transportation” means any transportation by air which is not transportation described in subsection (a)(1) and in which— For purposes of this part, the term “transportation” includes layover or waiting time and movement of the aircraft in deadhead service. If the Secretary of the Treasury determines that Canada or Mexico has entered into a qualified agreement— If a determination was made under paragraph (1) with respect to any country and the Secretary of the Treasury subsequently determines that the agreement is no longer in effect or that the agreement is no longer a qualified agreement— For purposes of this subsection, the term “qualified agreement” means an agreement between the United States and Canada or Mexico (as the case may be)— No notice may be published under paragraph (1)(A) with respect to any qualified agreement before the date 90 days after the date on which a copy of such agreement was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.