What is the definition of a buffer zone in relation to U.S. ticket tax?

The definition of a buffer zone in relation to U.S. ticket tax refers specifically to a 225-mile zone extending from the U.S. border. This zone is critical for understanding tax implications on air travel, particularly for international flights departing from the U.S. Within this buffer zone, certain tax exemptions may apply, influencing how tickets are priced and what taxes are collected. This regulation helps delineate areas where travelers might not be subject to specific federal taxes, ensuring clarity in tax assessments for flights that are close to U.S. borders and may serve border-crossing travel or short-haul international flights. Understanding the buffer zone's 225-mile radius is essential for travel agents when advising clients on travel plans and associated costs.