If you operate a private or commercial business aircraft you pay Federal Excise Taxes (FET) either on fuel or on the transportation of persons or property. Most private aircraft operations under FAR Part 91 are subject to the fuel tax on non-commercial aviation, while commercial aircraft operations under FAR Part 135 are subject to the tax on transportation of persons or property.
Effective January 1, 2011 the commercial operations excise taxes, adjusted for inflation, will be as follows: the domestic segment fee will be $3.70; the international arrival/departure tax will remain at $16.30; and the tax for Hawaii and Alaska flights (which applies only to departures) will be $8.20; and the tax for domestic commercial air transportation will remain at 7.5 percent.
These rates are valid for air transportation that begins or is paid for no later than March 31, 2011. You should also be aware that the rates may change when Congress finally gets around to passing an FAA reauthorization bill, which will hopefully occur in 2011.
