Question: As long as you’re not tied down, what lofty mode of “transportation” is tax free in Kansas?
Answer: Hot air balloon. If the balloon is tethered, it’s considered an amusement and admission is taxable. Pilot it up, up and away and fly under the auditor’s radar (no tax strings attached) via air commerce rules.
(As I recall from Oz, the Wizard originally gave 'tethered' balloon rides for a traveling carnival until one day when the tether broke, I guess he was really trying to escape the tax man for all the past due taxes he owed.)