IRS Says Extra Legroom for Flight is “Necessary” to Fly

If you pay an airline for premium economy seating, is the amount you pay subject to the air transportation excise tax for the airline? The answer depends on whether the seating is necessary. Given the smaller spaced allotted for each passenger, one conclude that premium seating is necessary. The IRS determined that it is in…Continue readingIRS Says Extra Legroom for Flight is “Necessary” to Fly