There you go trying to apply logic to the situation. At AA, if one lists for (and/or gets) a First Class seat even on domestic flights, the non-rev website lists service charges and taxes due--even for employees with 25 or more years.
Round-trip DFW-IAH-DFW
D1/D2- 5 YEARS EMPLOYEE/RETIREE/SPOUSES/DOMESTIC PARTNER/
DEP CHILD/REGISTERED COMPANION
AIRPORT MILES F-COST
DFW IAH 226 11.92
DOM TAX .89
SEG TAX 3.80
ADMIN FEE 2.50
IAH DFW 226 11.92
DOM TAX .89
SEG TAX 3.80
ADMIN FEE 2.50
SERVICE CHARGE 23.81
US TAXES/FEES 14.38
TOTAL 452 38.22
D1/D2-25 YEARS EMPLOYEE/RETIREE/SPOUSES/DOMESTIC PARTNER/
DEP CHILD/REGISTERED COMPANION
AIRPORT MILES F-COST
DFW IAH 226 7.24
DOM TAX .54
SEG TAX 3.80
ADMIN FEE 2.50
IAH DFW 226 7.24
DOM TAX .54
SEG TAX 3.80
ADMIN FEE 2.50
SERVICE CHARGE 14.48
US TAXES/FEES 13.68
TOTAL 452 28.16
Note that for employees with 5 or more years, but less than 25 years, the "tax rate" for the one-way FC segment, DFW-IAH, is 39%! ((3.80 + .89)/11.92). For employees with 25 or more years, it is 60%!!!!! ((3.80 + .54)/7.24) It might be a little lower than that...the "service charge" may be taxable also. I wonder if the executives and upper-level managers pay this same tax rate on their pos space vacation travel.