Author: Michael W. Babcock

Publisher:

Published: 1998

Total Pages: 82

ISBN-13:

The objectives of this study were to identify the aviation-related taxes, measure the revenue generated, and analyze the trend in recent years in aviation-related tax rates and tax revenue. Aviation-related taxes are defined as taxes paid to Kansas by business firms located at Kansas airports that sell goods and services to aircraft owners and operators. Kansas levies aviation-related taxes but none of the tax revenue is dedicated to supporting state aviation programs. Kansas has no excise tax on jet fuel, aviation gasoline, or mogas, but does levy a 4.9% sales tax on these fuels. The state has no aircraft registration fee but does levy a personal property tax on aircraft. Kansas does have a 4.9% sales tax on aircraft sales, leases and parts. Kansas aviation-related taxes were compared to five other midwestern states, Colorado, Iowa, Missouri, Nebraska, and Oklahoma. Tables are also provided showing the types of aviation-related taxes levied in all 50 states.