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Air Transportation Excise Tax - Audit Technique Guide

Publication Date - April, 2008

NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

Table of Contents

Air Transportation Excise Tax ATG – Part 1

  • Introduction
  • Air Transportation of Persons
  • Exemptions to the Section 4261 Tax
  • Business and Private Aircraft
  • Aircraft Leases
  • Management Companies and Charters
  • Fractional Aircraft Ownership
  • Commercial Airlines and Scheduled Flights

Air Transportation Excise Tax ATG – Part 2

  • Travel Agencies and Tour Operators
  • Alaska and Hawaii
  • Transportation of Property by Air
  • Collected Taxes and Deposits
  • Aviation Fuel Taxes, Credits, and Refunds
  • Model Exemption Certificates and Waivers
  • Major Canadian and Mexican Cities within the 225 Mile Zone

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Page Last Reviewed or Updated: 03-Jun-2015