stating that “[flood, beverages and related non-food items are provided as part of the service of air transportation solely for the convenience of passengers and the cost is simply built into the price of the ticket, therefore, the use of such items by [the airlines] are not excluded from taxation as a ‘resale’ ”
How later courts described this case
- stating that “[flood, beverages and related non-food items are provided as part of the service of air transportation solely for the convenience of passengers and the cost is simply built into the price of the ticket, therefore, the use of such items by [the airlines] are not excluded from taxation as a ‘resale’ ”
- 72 P.S. § 7204(29) provides an exemption for food and beverages sold for human consumption
- describing 72 P.S. 7204(29) as tax exemption for food and beverages sold for human consumption
- cost of food and beverages part of price of airline ticket and part of service of transportation; food and beverage not resold to passengers
Written by the judges who cited it.
The opinion
FLAHERTY, Justice.
I dissent. So long as meals served on commercial air flights are served with consideration for (1) the proximity of the flight to normal meal hours and (2) the length of the flight, I would hold that the meals are used in the “direct operational function” of providing air service, and are, therefore, non-taxable. Even the department’s guidelines for determining “direct use” compel this result: such meals are in physical and time proximity to the service. There is certainly a causal relationship between providing meals and the need of people to eat. See 61 Pa.Code § 32.34(a)(1).