CIT Corporate Income Tax Apportionment
The "Florida Box" and Aircraft Tax Apportionment
Understanding Section 220.151(2)(c) and the recent 2025 JetBlue ruling upholding statutory mileage apportionment.
Empty Legs, Deadhead Flights, and Revenue-Mile Apportionment
How positioning and deadhead flights affect state tax apportionment, why you must log them regardless, and how revenue-mile vs. total-mile states treat them differently.
Which States Require Aircraft Mileage Apportionment?
A state-by-state reference guide covering which states require mileage-based apportionment, which use revenue miles vs. total miles, and key statutory citations.
SUT Sales, Use, and Property Tax
Apportioning Aircraft Lease Payments: A State-by-State Guide
How to use mileage-based apportionment to reduce sales tax on monthly aircraft lease payments in states like Florida and Colorado.
Tracking the Interstate Commerce Exemption
Monitoring the critical 50% interstate use threshold in real-time to protect your multi-million dollar sales tax exemption.
Avoiding the Use Tax Trap: Tracking Days in State
Understanding how overnight stays trigger tax nexus and how to automate the tracking of days spent in each jurisdiction.