Is There Sales Tax on Airline Tickets?
While airline tickets are exempt from state sales tax, your final fare is shaped by a complex system of mandatory federal taxes and government-imposed fees.
Airline tickets are not subject to the state and local sales taxes that apply to most goods and services because federal law takes precedence in the taxation of air travel. However, the final price you pay for a ticket does include a variety of mandatory government-imposed taxes and fees. These charges are levied at the federal level and are distinct from state sales tax systems.
The Federal Preemption Rule
The reason you do not see state sales tax on your flight receipt is the Anti-Head Tax Act (AHTA). This federal law prohibits state and local governments from levying taxes on individuals traveling in air commerce or the sale of air transportation. This act was designed to prevent a confusing patchwork of local taxes on air travel.
By establishing this federal preemption, Congress created a uniform system where only the federal government can impose taxes directly related to the act of air travel. This rule ensures that airlines and passengers face a consistent set of charges regardless of which state a flight departs from or arrives in.
Taxes and Fees on Domestic Airline Tickets
When you purchase a ticket for a flight within the United States, several federal charges are added to the base fare. The most significant is the federal excise tax, calculated as 7.5% of the ticket price. This tax applies to the amount paid for the air transportation itself.
In addition to the excise tax, a federal segment fee is applied for each leg of your journey. For 2025, this fee is $5.20 per one-way flight segment. A trip with a connection, for example, involves two segments and would therefore incur this fee twice. This charge is meant to fund the national aviation system.
A separate charge, the September 11th Security Fee, is also included in your ticket price. This fee is $5.60 per one-way trip and helps fund the Transportation Security Administration (TSA). The fee is capped at $11.20 for a round-trip ticket and is applied per trip, not per segment.
Finally, you will likely see a Passenger Facility Charge (PFC) on your receipt. This fee funds local airport improvement projects, such as runway enhancements or terminal upgrades. Airports can charge up to $4.50 per enplanement, with a maximum of two PFCs ($9.00) charged per one-way trip.
Additional Charges for International Travel
Travel originating in or destined for the United States from another country involves a different set of government-imposed fees. These fees are intended to cover the costs of processing passengers and cargo across U.S. borders. The U.S. International Arrival and Departure Tax is a significant component, set at $22.90 per passenger.
Passengers arriving from foreign locations will also see several smaller fees for federal inspection services. A Customs User Fee of $6.97 is charged to cover the cost of customs processing. Similarly, an Immigration User Fee of $7.00 is collected to fund the immigration inspection services required for entry into the country.
An additional charge is the Animal and Plant Health Inspection Service (APHIS) Fee, which is $3.71. This fee supports agricultural inspection services that protect the U.S. from foreign pests and diseases. These are only the U.S.-levied charges; the total ticket price may also include various taxes and fees imposed by the destination country.