Non Compliant States

These states are currently assessing certain pilots a head tax (Sales or Admission and Amusement tax) on gross receipts and are in violation of Federal Law.

• Alabama
• Colorado -- Local jurisdiction attempting to assess a 4% admissions tax on hot air balloon flights. Contact Colin Graham 970-901-6687 to learn of his challenge to this unlawful tax.
• Florida -- assessing sales tax
• Idaho
• Kentucky
• read new tax law page 29 pending as of 11/13/2010 going after hot air balloons and others- Be it enacted by the General Assembly of the Commonwealth of Kentucky: in part no thanks to state rep. Jim Wayne.
• Missouri -- assessing sales tax on gross receipts
• Keith Fear email - in audit stage
• South Dakota -- plus city of Brandon - assessing sales tax on gross receipts
• Jeanne Anson & Tom Sharpee email -will begin paying shortly- unless they take action.
• tax quirks
• Texas -- assessing sales tax on gross receipts
• Sam Edwards email -has been paying for past six years. In Nov 2010- Sam sent letter to State Comptroller initiating an appeal. Pending
• Vermont -- attempting to assess sales tax(3%) on gross receipts when flying out of airport
• Wyoming -- attempting to collect sales tax on gross receipts of hot air balloon flights.

• Jim Knight email recently ran into the sales tax issue with Idaho. "My solution was to present the Maryland court decision and letter from the DOT to my accountant who is buddy-buddy with all the local tax commission officials. She made one phone call, faxed the document, schmoozed the guy and all my problems went away. Lot cheaper than a court battle."

More information will be provided soon state by state. We will be listing pilots who are partner members and will be sharing their experiences with us for your benefit. Email us if your state is going after you.

Other informative websites:
List of sales tax for each state.