Airline Taxes

							  Airline Taxes
    Effective        ™
 January 1, 2006


       Tax
                                       Rate         Imposition
                          Statute
Federal Ticket Tax
                                       7.5%         Airfare Cost
Domestic Flight          IRC 4261
Segment Tax                            $3.30        Domestic
                                                   Enplanement
September 11th Fee
                                       $2.50       Enplanement
Airport PFC
                                    Up to $4.50    Enplanement
International
Departure Tax                         $14.50       International
                                                    Departure
International
Arrival Tax                           $14.50       International
                                                    Departure
INS User Fee
                                       $7.00        Int’l Arrival
Customs User Fee
                                       $5.00        Int’l Arrival
APHIS Passenger
Fee                                    $5.00        Int’l Arrival

Cargo Tax
                                      6.25%          Domestic
Frequent Flyer                                     Shipment Cost
Tax                                    7.5 %         Sale of FF
                                                       Miles
APHIS Aircraft
Fee                                   $70.25       Int’l Aircraft
                                                      Arrival
Jet Fuel Tax
                                        4.3¢          Domestic
LUST Fuel Tax                                          Gallon
                                        0.1¢          Domestic
Aviation Security                                      Gallon
Infrastructure Fee                  Confidential      CY 2000
                                                   Screening Cost