Hot Air Balloon Rides

MISSOURI – Sales of hot air balloon rides are exempt from Missouri sales tax, as determined by the Missouri Supreme Court.

Courts decided that hot air balloons meet the federal definition of “air commerce” because they have a potential to endanger safety in interstate air commerce. 

States may not impose any tax or fee on people traveling by air commerce or the sale of air transportation, that includes sales and use tax, under the federal anti-head tax.