States Consider Model Tax Rules for New Airline Revenue Forms

A multistate initiative amending decades-old rules governing the tax treatment of new forms of airline revenue, including credit-card points and in-flight food sales, achieved preliminary support from state tax administrators Tuesday.

The Multistate Tax Commission’s Model Receipts Sourcing Regulation Review Work Group presented a final draft revising the commission’s airlines special industry rule, which hasn’t been updated since 1983. The draft was received without objections during the commission’s fall meeting in New Orleans.

The trade group Airlines for America, which had objected in September to an earlier version of the amended rule, didn’t comment on the draft. No one from ...