Supreme Court of the United States
Wardair Canada Inc. v. Florida Department of Revenue
June 18, 1986477 U.S. 1
Summary
The Court held that Florida could impose its sales tax on aviation fuel purchased by a foreign airline. The Federal Aviation Act expressly permits state sales and use taxes, defeating Wardair's preemption argument, and international agreements demonstrated affirmative federal action permitting rather than leaving dormant the Foreign Commerce Clause issue. The Court therefore affirmed the Florida Supreme Court's judgment upholding the tax.
Holding
- Federal preemption. The Federal Aviation Act does not preempt Florida's sales tax on aviation fuel because the Act expressly permits state sales or use taxes on the sale of goods or services.
- Dormant Foreign Commerce Clause. Florida's tax does not violate the dormant Foreign Commerce Clause because the Federal Government affirmatively acted through federal law and international aviation agreements, rather than remaining silent, and those actions permitted state taxation of aviation fuel.
Docket 84-902
Cited authorities
- Fla. Stat. § 212.08
- Fla. Stat. § 212.08
- 87 Stat. 90
- 61 Stat. 1180
- 61 Stat. 1186
- Pub. L. 93-44, § 7
- 87 Stat. 90
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- National Association of Clean Air Agencies, Petitioner v. Environmental Protection Agency, Respondent