Kansas: Amusement Tax
Although many states charge something called an amusement tax, this one takes the cake. If you take a hot-air balloon ride in the state of Kansas, it’s considered transportation and tax-free. But if you want the security of staying tethered to the ground while in a hot-air balloon, that will cost you 6.5 percent since you’re just there to be amused. When you’re tethered to the ground, you are, unlike Dorothy, very much still in Kansas — and it’ll cost you.
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