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Tickets for Scenic Aircraft Rides are Exempt from Missouri Sales Tax

The Missouri Supreme Court has held that tickets sold for hot air balloon rides are exempt from the assessment of Missouri sales tax. In Balloons Over the Rainbow, Inc. v. Director of Revenue, the court found that such taxes are prohibited by the Federal Anti-Head Tax Act, irrespective of whether or not the flights leave Missouri’s airspace. This ruling would also apply to excursions in other types of aircraft.