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Us Irs Tax FormsUs irs tax forms 7. Us irs tax forms Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Us irs tax forms The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Us irs tax forms The person providing the voyage (the operator of the vessel) is liable for the tax. Us irs tax forms Voyage. Us irs tax forms A voyage is the vessel's journey that includes the outward and homeward trips or passages. Us irs tax forms The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Us irs tax forms The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Us irs tax forms Passenger. Us irs tax forms A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Us irs tax forms Example 1. Us irs tax forms John Smith works as a guest lecturer. Us irs tax forms The cruise line hired him for the benefit of the passengers. Us irs tax forms Therefore, he is engaged in the business of the vessel and is not a passenger. Us irs tax forms Example 2. Us irs tax forms Marian Green is a travel agent. Us irs tax forms She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Us irs tax forms She is a passenger. Us irs tax forms Taxable situations. Us irs tax forms There are two taxable situations. Us irs tax forms The first situation involves voyages on commercial passenger vessels extending over one or more nights. Us irs tax forms A voyage extends over one or more nights if it extends for more than 24 hours. Us irs tax forms A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Us irs tax forms The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Us irs tax forms Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Us irs tax forms 45 statute miles) from low tide on the coastline. Us irs tax forms If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Us irs tax forms The tax applies regardless of the duration of the voyage. Us irs tax forms A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Us irs tax forms Exemptions. Us irs tax forms The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Us irs tax forms Prev Up Next Home More Online Publications
Center for Nutrition Policy and Promotion (CNPP)
The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers.
Contact the Agency or Department
Contact via the Web: Contact the Center for Nutrition Policy and Promotion (CNPP)
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Alexandria, VA 22302-1594
Phone Number: 703-305-7600