| The Airport and Airway Trust Fund are providing | | | | and jet fuel for freight services. Air freight tax is |
| funds for capital improvements to the US airport and | | | | charged on all domestic air cargo transportation at |
| airway system in the United States. Also, there has | | | | 6.25% ad valorem excise tax, in the United States. |
| to be kept in mind that trust fund taxes have been | | | | Keep in mind that this tax only applies to |
| imposed on both commercial and non-commercial | | | | transportation that begins and ends in the United |
| aviation, in order to fund the aviation. Pay attention | | | | States. The shippers are the ones liable for the air |
| to the fact that there are practically two types of | | | | freight tax payment, unlike air passenger taxes. |
| taxes which are being imposed on the air freight | | | | Therefore, if they fail to make reasonable efforts to |
| services, being represented by waybill tax imposed | | | | collect the tax that has been imposed, transportation |
| on freight transportation, and fuel taxes on gasoline | | | | providers are subject to penalties. |