Case Law
March 25, 2026
The "Florida Box" and Aircraft Tax Apportionment
Understanding Section 220.151(2)(c) and the recent 2025 JetBlue ruling upholding statutory mileage apportionment.
Read article
Apportionment
March 26, 2026
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.
Read article
Reference
March 26, 2026
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, which have no corporate income tax, and key statutory citations for each.
Read article
More articles coming soon