BSI Holdings LLC v. Arizona Department of Transportation

At issue was the meaning of the term “day” as used in Ariz. Rev. Stat. 28-8336, which establishes a license tax for “a nonresident whose aircraft is based in this state for more than ninety days but less than two hundred ten days in a calendar year.”The court of appeals determined that “day” means “any calendar day during which the aircraft was on the ground in Arizona for any period of time.” The Supreme Court reversed and remanded the case to the tax court of further proceedings, holding (1) the meaning of “day” can ultimately be construed only in the context of the days an aircraft is “based in” the state; and (2) because the parties did not fully address, nor did the tax court decide, the meaning of the term “based in,” the issue cannot be fully resolved on the current record. View "BSI Holdings LLC v. Arizona Department of Transportation" on Justia Law