Wardair Canada v. Florida Department of Revenue

477 U.S. 1 (1986)

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Wardair Canada v. Florida Department of Revenue

United States Supreme Court
477 U.S. 1 (1986)

Facts

For several years, the State of Florida (defendant) set a low tax rate on the purchase of fuel for use in foreign aircraft during international flights. Florida then changed its tax structure and began charging the same tax per gallon for fuel used on all flights, which increased the amount of taxes that foreign airlines paid on fuel purchased in Florida. Wardair Canada, Inc. (Wardair) (plaintiff) was a Canadian airline that was impacted by this change. Wardair sued Florida in Florida state court, but the Florida Supreme Court upheld the state tax. Wardair petitioned the United States Supreme Court to review the matter, arguing that Florida’s tax was invalid because (1) current United States federal law preempted a state’s ability to tax international aviation and (2) a state tax on foreign aviation violated the Dormant Commerce Clause by preventing the federal government from being able to speak with one voice about future international-aviation matters. The United States Supreme Court agreed to hear the case.

Rule of Law

Issue

Holding and Reasoning (Brennan, J.)

Dissent (Blackmun, J.)

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Casebooks

Aviation Law

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