Tax Includes Value of Shipboard Entertainment

Friday, April 15, 2005
The U.S. Court of Appeals for the Federal Circuit ruled that, for passenger ships, the harbor maintenance tax is to be computed on the basis of the actual charge paid for the voyage, including the value of shipboard entertainment. Various cruise lines contended that the entertainment was not a transportation element and should not be included in the calculations of the amount of tax owed. The court ruled that separation of the entertainment costs was too complex and inconsistent with the intent of Congress. Carnival Cruise Lines, Inc. v. United States, No. 04-1110 (Fed. Cir. - HK Law)

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