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Missouri: Hot Air Balloon Rides Are Exempt

  • Apr 21, 2014 | Gail Cole

 Going for a ride? It's tax exempt in Missouri.

The Missouri Supreme Court has determined that sales of hot air balloon rides are exempt from Missouri sales tax.

The decision did not come lightly. Ultimately, the court decided that hot air balloons meet “the federal definition of ‘air commerce’” because they “have a potential to endanger safety in interstate air commerce.” Under the federal anti-head tax act, states may not impose any tax or fee “on people traveling by air commerce or the sale of air transportation" (as tidily explained by KOMO). That includes sales and use tax.

photo credit: Creativity+ Timothy K Hamilton via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.