For more information on these taxes, see Publication 510.

Air Transportation Taxes

For transportation beginning in 2002, the tax on transportation of persons by air is increased to $3.00 for each domestic segment. The percentage tax remains at 7.5%.

For amounts paid in 2002, the tax on the use of international air travel facilities will be $13.20 per person for flights that begin or end in the United States, or $6.60 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures).

Luxury Tax

For 2002, the luxury tax on a passenger vehicle is reduced 3% of the amount of the sales price that exceeds the base amount. The base amount for 2002 is $40,000.

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