Sightseeing Rides in Air Commerce Not Subject to Sales Tax in Florida

The Florida Department of Revenue, in a June 4, 2012 Tax Information Publication, held that certain sightseeing rides sold to individuals traveling in air commerce are not subject to sales tax on admission.

In general, Florida law requires that dealers collect sales tax on sales of admissions.  Sales of admissions to sightseeing rides that use boats, buses, trolleys, and trains are generally subject to sales tax.  The publication points out, however, that federal law prohibits Florida from taxing individuals traveling in air commerce.  Thus, Florida may not charge sales tax on admissions to helicopter, airplane, or hot air balloon rides or for sky diving.

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