Rev. Rul. 56-45

A baseball association leases a bus from a transportation company for the purpose of transporting the members of its team to the various towns where they are scheduled to play. The association employs the bus driver and carries liability and property damage insurance. No charge is made to the players for their transportation. Held, an amount paid for the rental or lease of a bus where the lessor does not furnish the driver and the bus is operated by the lessee or an employee of the lessee does not constitute an amount paid for transportation of persons within the meaning of section 4261(a) of the Internal Revenue Code of 1954. In the instant case, since the amount paid by the association to the transportation company is not an amount paid for the transportation of persons, and since no charge is made by the association to the persons transported in the bus, no liability for tax on the transportation of persons is incurred.