Missouri: Hot Air Balloon Rides Are Exempt
- Apr 21, 2014 | Gail Cole
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.