Excise Taxes
2002 Changes

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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