"Because the IRS has no information about passenger ticket purchases or travel dates, travelers who are unable to obtain a refund from the airline will be required to submit proof of taxes paid and travel dates to the IRS under procedures that are under development," the IRS stated on its website. "The IRS will provide additional guidance at a later date."
The IRS stated that in addition to the expiration of the federal air transportation excise taxes, rates for certain excise taxes on aviation fuels are reduced beginning on July 23, 2011.
The taxes that have expired, according to Rick Seaney, CEO of FareCompare, include:
• 7.5 percent sales tax on domestic air transportation
• 7.5 percent sales tax on purchase of air miles
• $3.70 per takeoff segment tax ($14.80 on a round-trip connecting flight)
• $16.30 international departure/arrival tax (each-way)
• $8.20 sales tax for flights between Alaska and Hawaii
• 19.3 cent tax on aviation gasoline, reduced to 4.3 cents per gallon
• 21.8 cent tax on non-commercial jet fuel reduced to 4.3 cents per gallon