2. Which US private jet charter taxes belong in the comparison—and on what taxable amount?

Put this to: Nel Stubbs, with transaction-specific review by the buyer’s tax adviser.

Why it matters: tax treatment must be established, not mechanically added to every aviation payment. The federal percentage tax is 7.5% of amounts paid for taxable transportation of persons by air. IRS instructions specify a USD 5.30 domestic segment tax for calendar year 2026, calculated for charter by passenger and taxable segment, subject to applicable exceptions. (uscode.house.gov)

Question: “For this exact itinerary and purchasing structure, which amounts are taxable, which exceptions apply, and who is responsible for collecting and remitting the tax?”

A good answer should cover:

• A reconciliation between the supplier’s taxable base and its commercial invoice.
• Whether quoted prices already include tax.
• Passenger counts and the treatment of each relevant segment.
• Separate analysis where fractional-programme fuel surtax or qualifying aircraft-management arrangements are involved; the IRS expressly distinguishes these situations. (irs.gov)
• Written treatment of itinerary amendments, refunds and later adjustments.

Follow-up: “If the invoice simply says ‘tax included’, what documentation lets finance check that statement without pretending to be an aviation tax specialist?”

Evidence to request: the supplier’s tax calculation, transaction classification and collecting entity—not just a percentage beside the total.

Publication boundary: do not extrapolate this domestic illustration to every international, fractional or owner-operated mission.

Expert quote: [Pending interview, attribution and approval.]