1. SOURCES:
Airlines for America, http://airlines.org/data/government-imposed-taxes-on-air-transportation
CCH SmartCharts on CCH IntelliConnect
Wolters Kluwer, Intelligence for Taxation
Wolters Kluwer, Sales Tax Rates
2015-0059-11A © 2015 CCH Incorporated and its affiliates. All rights reserved.
Intelligence for TAXATION
Visit SalesTax.com/IFT and stay up to date on all the
latest state-by-state sales tax news … no sunblock required!
Planes, Trains and Automobiles: Destination Online Booking
Membership in travel
programs that include
hotel stays, cruises and
more are not taxable.
In the Big Apple, the
fees a taxpayer collects
from its members in
travel programs are not
subject to New York
sales and use tax. Get
your summer vacation
time approved!
The amount a
passenger pays in
taxes and fees on a
ticket varies according
to their itinerary,
which includes the
number of times he or
she boards a new flight
and at what airport.
Hawaii maintains that the
online travel companies
(OTCs) “furnish” transient
accommodations and
that, under the transient
accommodations tax law,
the OTCs must pay transient
accommodations tax on their
gross rentals.
With 8 main islands and one
BIG island you’re sure to find
a room somewhere!
See CCH®
SmartCharts on CCH®
IntelliConnect®
for more sales tax holidays.
Back to School
Tax Holidays
Tax Free Schedule August 1–3 on
clothing, computers and school supplies:
Alabama • Florida • Georgia
Missouri • New Mexico
Summer Sales Tax Fun
Some states that exempt admission to amusement parks,
concerts and other entertainment from sales tax are:
California, Colorado, Illinois, Massachusetts, Michigan,
Nevada, Pennsylvania, Rhode Island and Virginia.
Hold Your Paws
The Missouri Administrative Hearing Commission held that membership fees paid
to the owner of a dog park were subject to sales tax as fees paid to a place of
amusement, entertainment and recreation. Save this summer by going to parks
where your pooch is only subject to free summer fun!
Farmers’ Markets Exemption
Missouri has a very broad exemption that covers
many raw and processed products, including
fruits, vegetables, nuts, eggs, honey and other
horticultural commodities, as defined in section
277.024 of the Missouri Revised Statutes 144.527.
Mississippi exempts food
products and honey.
Arkansas exempts products
including flowers, plants,
vegetables, fruits, nuts and herbs.