Rev. Rul. 55-54

A vehicle propelled by a gasoline motor and designed to travel on ice and snow surfaces by means of skis and endless chain-type tracks is used for the transportation of persons. The vehicle is used primarily to transport persons engaged in repairing power lines and to rescue persons lost in the snow and it is not operated between definite points or with any degree of regularity. The seating capacity of the vehicle is 4 persons, including the driver, but when additional seating space is needed a trailer with a seating capacity of 10 persons is attached to the vehicle. Held , the vehicle constitutes a `motor vehicle' within the meaning of section 3469(a) of the Internal Revenue Code of 1939. However, since the vehicle is not operated on an established line and in view of the specific provision of the statute that the tax does not apply to transportation by motor vehicles having a seating capacity of less than 10 adult passengers, including the driver, when not operated on an established line, the tax does not apply to amounts paid for transportation in the vehicle when operated without the trailer. On the other hand, amounts paid for transportation in the vehicle when operated with the trailer attached are subject to tax since in such case the seating capacity of the vehicle is not less than 10 adult passengers, including the driver. This is so on the assumption that the amounts so paid represent a per capita charge of more than thirty-five cents for each person actually transported