OVERVIEW
The Bureau of Transportation Statistics, part of the Office of the Research and Technology Administration, compiles the list of rural airports annually for the Treasury Department/IRS. This list is used by airlines to assist in establishing air fares. For travel to and from airports defined as “rural airports,” the ad valorem ticket tax was reduced and, presently, flight segments involving the last segment into or first segment out of a rural airport are exempt from the segment fee. The rural airports designation originated with The Taxpayer Relief Act o