Here it is:
http://www.irs.ustreas.gov/prod/form...ubs/p51004.htm

A brief slice:

Air Transportation Taxes
Taxes are imposed on amounts paid for all the following services.

Transportation of persons by air.
Use of international air travel facilities.
Transportation of property by air.

.....

Percentage tax. A tax of 7.5% applies to amounts paid for taxable transportation
of persons by air. Amounts paid for transportation include charges for layover or
waiting time and movement of aircraft in deadhead service.
The percentage tax applies to any amount paid (in cash or in kind) to an air carrier
(or any related person) for the right to award air travel benefits. These include
mileage awards and other reductions in the cost of any transportation of persons by
air. This applies to frequent-flyer miles purchased by credit card companies,
telephone companies, restaurants, hotels, and other businesses.


If you fail to collect and pay over the taxes, you may be liable for the trust fund
recovey penalty. See Penalties and Interest, later
......

This has nothing to do with the communications act whatsoever!

TW