Tax Free Ballooning

Kansas taxes sales of payments for “any place providing amusement, entertainment or recreation services.” So there is a tax on hot air ballooning.
Hot air balloons in Kansas, that are tethered to the ground and stay there have to be taxed, because physically their passengers don’t go anywhere.
The use of tethered balloons taxed as entertainment.
Hot air balloons that are piloted “some distance downwind from the launching point” don’t have to pay the tax.
Another words: when the balloons are in free flight, “is considered a legitimate form of travel by air” and therefore not taxed.

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