Legal

Terms & Conditions

Last modified: March 25, 2026

State Boundaries, GIS Data & Tax Jurisdictions

Important Notice Regarding Geographic Boundaries

This software utilizes geographic information system (GIS) data, including state boundary polygons derived from the U.S. Census Bureau's TIGER/Line shapefiles and the PostGIS spatial database extension, to calculate flight mileage within each U.S. state. Users should be aware of the following limitations and considerations.

Physical State Boundaries vs. Statutory Tax Boundaries

The physical geographic boundaries of a state — as defined by the U.S. Census Bureau and reflected in TIGER/Line shapefiles — may differ from the boundaries used by that state for tax apportionment purposes. Certain states define their tax jurisdiction using statutory boundaries that extend beyond the state's physical land mass. These statutory boundaries may include airspace over adjacent waterways, territorial waters, contiguous ocean areas, and other offshore zones.

Florida "Florida Box" — §220.151(2)(c), Florida Statutes

For purposes of corporate income tax apportionment applicable to air and sea transportation services, the State of Florida defines "revenue miles in this state" using a coordinate-based boundary (commonly known as the "Florida Box") that extends beyond Florida's physical land mass. This boundary is defined by the following coordinates: West: 87°30′ W longitude; East: 80°00′ W longitude; North: 31°00′ N latitude (or Florida's northern land border); South: 23°30′ N latitude. This statutory boundary includes airspace over the Gulf of Mexico and the Atlantic Ocean contiguous to Florida.

The Software calculates and presents both physical state miles (miles over the state's actual land mass) and statutory tax boundary miles (where applicable) for jurisdictions with such extended definitions. Users are solely responsible for determining which mileage figure is appropriate for their specific tax filing obligations.

Other States and Future Boundary Changes

While Florida is currently the only state with a statutorily defined coordinate-based tax boundary for air transportation apportionment, other states may enact similar provisions in the future. AircraftTaxSoftware.com makes no representation that it has identified, implemented, or accounted for every state's specific tax boundary definitions, and assumes no obligation to monitor or implement every possible statutory variation. The Software's boundary data is updated periodically but may not reflect the most current legal definitions at all times.

No Guarantee of Boundary Accuracy

GIS boundary data, including state polygons and statutory tax boundary polygons, is inherently approximate. Boundary data may contain minor inaccuracies, gaps, overlaps, or discrepancies compared to the legally defined borders of any jurisdiction. AircraftTaxSoftware.com does not warrant that any boundary data used in its calculations precisely matches the legal definition of any state or tax jurisdiction. Users should independently verify boundary-dependent calculations with qualified tax professionals.

Changing Tax Laws & Regulatory Environment

Tax Laws Are Subject to Change Without Notice

Federal, state, and local tax laws, regulations, administrative rules, and judicial interpretations applicable to aircraft operations, ownership, leasing, and use are complex, vary significantly by jurisdiction, and are subject to change at any time without prior notice. AircraftTaxSoftware.com and its owner make no representation or warranty that the information, algorithms, calculations, tax rates, apportionment methods, exemption rules, filing thresholds, or any other tax-related data or logic contained in or generated by the Software reflects the current, complete, or accurate state of the law in any jurisdiction at any given time.

Specific Areas Subject to Change

Without limitation, the following aspects of aircraft taxation may change and may not be immediately reflected in the Software:

  • State and local sales and use tax rates, exemptions, and application rules
  • Corporate income tax apportionment formulas and methods, including mileage-based apportionment
  • Statutory definitions of state tax jurisdiction boundaries, including offshore and airspace boundaries
  • Personal property tax assessments, rates, and filing requirements for aircraft
  • Flight-based tax triggers, nexus thresholds, and minimum contact rules
  • Interstate and international tax treaties, reciprocity agreements, and credits
  • Federal excise taxes on air transportation, including domestic segment taxes and international facilities taxes
  • Reporting requirements, filing deadlines, and penalty provisions
  • Judicial decisions interpreting or modifying the application of existing tax statutes
  • Administrative guidance, rulings, technical advice memoranda, and informal pronouncements by tax authorities

No Obligation to Update

While AircraftTaxSoftware.com endeavors to keep its Software and data reasonably current, it assumes no obligation to update the Software or its underlying data, algorithms, tax rates, boundary definitions, or other information on any particular schedule or in response to any particular legal development. Users should not rely on the Software as their sole source of current tax law information.

Professional Advice Required

AircraftTaxSoftware.com, its owner, affiliates, officers, directors, employees, agents, managers, members, and attorneys do not provide any legal, tax, or investment advice. The Software is a calculation and data tool only. You are strongly advised to consult with qualified tax professionals, certified public accountants, tax attorneys, or enrolled agents regarding the specific tax laws, rules, and filing obligations applicable to your aircraft operations, ownership, and use in each relevant jurisdiction. Always verify calculations and conclusions produced by the Software with an independent qualified professional before relying on them for any tax filing, payment, or planning purpose.

Mileage Calculations & Flight Path Methodology

Great-Circle (Geodesic) Methodology

The Software calculates flight distances using the geodesic (great-circle) method, which computes the shortest path between two points on the surface of the Earth. This methodology is the generally accepted industry standard for mileage-based tax apportionment and is consistent with the approach used by most state tax authorities. However, actual aircraft flight paths may deviate from the great-circle route due to air traffic control routing, airways and jet routes, weather deviations, standard instrument departures and arrivals, restricted airspace, holding patterns, and other operational factors.

Limitations of Mileage Calculations

Users acknowledge and agree that:

  • Great-circle distances are approximations of actual flight paths and may not reflect the actual miles flown in any particular state
  • The Software does not incorporate actual flight tracking data, ADS-B data, radar data, or filed flight plan waypoints unless such data is separately provided by the user
  • Over-water segments of flights may not be attributed to any state, even where a state's statutory tax boundary extends over water (except where the Software specifically implements a statutory boundary such as the Florida Box)
  • Mileage calculations depend on the accuracy of the airport coordinate data in the Software's database, which is derived from third-party sources and may contain errors
  • The number of interpolation segments used in geodesic path calculations affects precision; while the Software uses a sufficient number of segments for reasonable accuracy, minor rounding differences may exist compared to other calculation tools
  • Some states may accept or require alternative mileage calculation methods (such as standard mileage tables prescribed by the state's department of revenue); the Software does not guarantee compatibility with all such methods

Verify All Calculations

All mileage figures, state-by-state breakdowns, apportionment percentages, and related calculations produced by the Software are provided for informational and reference purposes only. Users must independently verify all calculations before using them for any tax filing, reporting, payment, or compliance purpose. AircraftTaxSoftware.com accepts no liability for errors in mileage calculations or for any tax liability, penalty, interest, or other consequence arising from reliance on the Software's calculations.

3rd Party Products and Services

AircraftTaxSoftware.com and its services may be used in conjunction with other third party products and services. AircraftTaxSoftware.com and its owner makes no warranty regarding any transactions, products or services executed through a third party or by a third party in connection with an AircraftTaxSoftware.com product or service.

Disclaimer

THE MATERIALS MAY CONTAIN INACCURACIES AND TYPOGRAPHICAL ERRORS. AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER DO NOT WARRANT THE ACCURACY OR COMPLETENESS OF THE MATERIALS OR THE RELIABILITY OF ANY ADVICE, OPINION, STATEMENT OR OTHER INFORMATION DISPLAYED OR DISTRIBUTED THROUGH THE SITE. YOU ACKNOWLEDGE THAT ANY RELIANCE ON ANY SUCH OPINION, ADVICE, STATEMENT, MEMORANDUM, OR INFORMATION SHALL BE AT YOUR SOLE RISK. AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER RESERVES THE RIGHT, IN ITS SOLE DISCRETION, TO CORRECT ANY ERRORS OR OMISSIONS IN ANY PORTION OF THE SITE AT ANY TIME WITHOUT NOTICE.

AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER DO NOT MAKE ANY WARRANTY THAT YOUR USE OF THIS SITE, THE SOFTWARE/APP OR THE MATERIALS WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR FREE, OR THAT DEFECTS, IF ANY, WILL BE CORRECTED. AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER ASSUMES NO RESPONSIBILITY FOR DAMAGES THAT MAY BE SUFFERED BY YOU, INCLUDING, BUT NOT LIMITED TO, LOSSES FROM DELAYS, NONDELIVERIES OF CONTENT OR ANY COMMUNICATIONS, ERRORS, SYSTEM DOWN TIME, MISDELIVERIES OR MISCOMMUNICATIONS, NETWORK OR SYSTEM OUTAGES, FILE CORRUPTION, OR SERVICE INTERRUPTIONS CAUSED BY THE NEGLIGENCE OF AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER, ITS AFFILIATES, SUBSIDIARIES AND LICENSORS, OR YOUR OWN ERRORS AND/OR OMISSIONS.

THE SITE, THE INFORMATION AND MATERIALS ON THE SITE, AND ANY SOFTWARE MADE AVAILABLE ON THE SITE OR ELSEWHERE, ARE PROVIDED "AS IS" WITHOUT ANY REPRESENTATION OR WARRANTY, EXPRESS OR IMPLIED, OF ANY KIND, INCLUDING, BUT NOT LIMITED TO, WARRANTIES OF MERCHANTABILITY, NONINFRINGEMENT, OR FITNESS FOR ANY PARTICULAR PURPOSE. SOME JURISDICTIONS DO NOT ALLOW FOR THE EXCLUSION OF IMPLIED WARRANTIES, SO THE ABOVE EXCLUSIONS MAY NOT APPLY TO YOU.

WITHOUT LIMITING THE FOREGOING, AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER MAKE NO WARRANTY OR REPRESENTATION THAT ANY GIS DATA, STATE BOUNDARY POLYGONS, STATUTORY TAX BOUNDARY DEFINITIONS, AIRPORT COORDINATE DATA, GEODESIC FLIGHT PATH CALCULATIONS, OR MILEAGE APPORTIONMENT FIGURES ARE ACCURATE, COMPLETE, CURRENT, OR SUITABLE FOR ANY PARTICULAR TAX FILING, REPORTING, OR COMPLIANCE PURPOSE.

AircraftTaxSoftware.com and its affiliates, officers, directors, employees, agents, managers, members and attorneys do not provide any legal, tax or investment advice. You are advised to consult with your own advisors for these matters.

Limitations of Damages / Waiver

IN NO EVENT SHALL AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER OR ANY OF THEIR RESPECTIVE AFFILIATES OR SUBSIDIARIES, EMPLOYEES, OFFICERS, DIRECTORS, MANAGERS, MEMBERS, AGENTS BE LIABLE TO ANY PERSON OR ENTITY FOR ANY DIRECT, INDIRECT, SPECIAL, CONSEQUENTIAL OR OTHER DAMAGES (INCLUDING, WITHOUT LIMITATION, ANY LOST PROFITS, BUSINESS INTERRUPTION, LOSS OF INFORMATION OR PROGRAMS OR OTHER DATA ON YOUR INFORMATION HANDLING SYSTEM) THAT ARE RELATED TO THE USE OF, OR THE INABILITY TO USE, THE CONTENT, MATERIALS, AND FUNCTIONS OF THE SITE, SOFTWARE/APP OR ANY LINKED WEBSITE, EVEN IF AIRCRAFTTAXSOFTWARE.COM AND ITS OWNER OR THIRD PARTY DISTRIBUTOR/SELLER IS EXPRESSLY ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

WITHOUT LIMITING THE FOREGOING, IN NO EVENT SHALL AIRCRAFTTAXSOFTWARE.COM BE LIABLE FOR ANY TAX LIABILITY, PENALTY, INTEREST, ADDITIONAL TAX ASSESSMENT, OR OTHER FINANCIAL CONSEQUENCE ARISING FROM OR RELATED TO: (I) INACCURACIES IN GIS BOUNDARY DATA, STATE POLYGONS, OR STATUTORY TAX BOUNDARY DEFINITIONS; (II) ERRORS IN GEODESIC FLIGHT PATH CALCULATIONS OR MILEAGE APPORTIONMENT FIGURES; (III) CHANGES IN TAX LAWS, REGULATIONS, OR ADMINISTRATIVE INTERPRETATIONS THAT ARE NOT YET REFLECTED IN THE SOFTWARE; (IV) THE USER'S RELIANCE ON ANY CALCULATION, FIGURE, OR OUTPUT OF THE SOFTWARE FOR TAX FILING, REPORTING, OR COMPLIANCE PURPOSES WITHOUT INDEPENDENT PROFESSIONAL VERIFICATION; OR (V) ANY DISCREPANCY BETWEEN THE SOFTWARE'S CALCULATIONS AND THOSE PRODUCED BY ANY OTHER METHOD, TOOL, OR PROFESSIONAL.

You release, discharge and hold harmless AircraftTaxSoftware.com and its affiliates and subsidiaries and their respective directors, officers, managers, members, employees and agents from any and all liability, claims or causes of action (known or unknown) arising out of our or their negligence or acts or inactions in connection with the website, App/Software including, without limitation, liabilities arising out of information, algorithms or calculations posted or provided on or through the website or App/Software or otherwise provided by AircraftTaxSoftware.com and its owner.

YOU ACKNOWLEDGE THAT YOU HAVE CAREFULLY READ THIS WAIVER AND RELEASE PARAGRAPH AND FULLY UNDERSTAND THAT IT IS A RELEASE OF LIABILITY. YOU ARE WAIVING ANY RIGHT THAT YOU MAY HAVE TO BRING LEGAL ACTION TO ASSERT A CLAIM AGAINST US OR THE OTHER PARTIES SET OUT ABOVE FOR OUR OR THEIR NEGLIGENCE, ACTS OR OMISSIONS.

Changes

AircraftTaxSoftware.com and its owner reserves the right, at its sole discretion, to change, modify, add or remove any portion of this agreement in whole or in part, at any time. Changes in this agreement will be effective when notice of such changes is posted on the website. Your continued use of the website and App/Software after any changes to this agreement are posted will be considered acceptance of those changes.

AircraftTaxSoftware.com and its owner may terminate, change, suspend or discontinue any aspect of the website or App/Software, including the availability of any features, at any time. AircraftTaxSoftware.com and its owner may also impose limits on certain features and services or restrict your access to part or all of the website or App/Software without notice or liability. AircraftTaxSoftware.com and its owner may terminate your use of the website or App/Software at any time in its sole discretion.

International Use and Choice of Law

The website and App/Software is controlled, distributed, operated and administered by AircraftTaxSoftware.com and its owner from its offices within the United States of America. Access to the website and/or use of the App/Software from territories where its contents are illegal is prohibited. This agreement shall be governed by the laws of the State of Florida and the federal laws of the United States of America, without giving effect to their conflict of laws provisions. For all disputes arising from or related to the website and App/Software, you agree, subject to the arbitration provisions hereof, to submit to the personal and exclusive jurisdiction of the state and federal courts located in Florida.

Any cause of action you may have with respect to your use of the website and/or App/Software must be commenced within one (1) year after the claim or cause of action arises. If for any reason a court of competent jurisdiction finds any provision of this agreement or portion thereof to be invalid or unenforceable, that provision shall be enforced to the maximum extent permissible so as to affect the intent of this agreement, and the remainder of this Agreement shall continue in full force and effect.

Privacy Policy

AircraftTaxSoftware.com and its owner has a Privacy Policy that describes the types of information that AircraftTaxSoftware.com and its owner collects when you visit the website and/or use the Software/App and how AircraftTaxSoftware.com and its owner uses that information. Please review our Privacy Policy.

App / Software Additional Terms and Conditions of Use

The following additional terms govern your use of the AircraftTaxSoftware web-based application and software.

1. Terms of Use

By downloading, browsing, accessing or using the AircraftTaxSoftware web based software and/or Application/Software ("Application/Software"), you agree to be bound by these Terms and Conditions of Use. We reserve the right to amend these terms and conditions at any time. If you disagree with any of these Terms and Conditions of Use, you must immediately discontinue your access to the Application/Software and your use of the services. Continued use of the Application/Software will constitute acceptance of these Terms and Conditions of Use, as may be amended from time to time.

2. Definitions

"Account" means an account created by a User on the Application/Software as part of Registration. "Merchant" refers to AircraftTaxSoftware.com, and our affiliates. "Register" means to create an Account on the Application/Software. "Services" means all the services provided by Merchant via the Application/Software to Users. "Users" means users of the Application/Software, including you.

3. General Issues About This Website, Application/Software and Services

3.1 Applicability: The use of any Services and/or the Application/Software are subject to these Terms and Conditions of Use.

3.2 Location: The Application/Software and the Services are intended solely for use by Users who Register and thereafter access the Application/Software. We make no representation that the Services are available or otherwise suitable for use in any particular jurisdiction.

3.3 Scope: The Application/Software and the Services are for your use only and must not be used for third party business purposes unless you have an enterprise license and subscription.

3.4 Prevention of Use: We reserve the right to prevent you using the Application/Software and the Service (or any part of them).

3.5 Equipment and Networks: The provision of the Services does not include the provision of a mobile telephone, handheld device, or other equipment necessary to access the Services. To use the Application/Software or Services, you will require Internet connectivity and appropriate telecommunication links.

3.6 Permission to Use: If you are not the bill payer for the device being used to access the Application/Software, you will be assumed to have received permission from the bill payer for using the Application/Software.

3.7 License to Use Material: By submitting any text, data or images via the Application, you represent that you are the owner of the Material, or have proper authorization from the owner to use, reproduce and distribute it.

4. Registration

4.1 You must Register to make use of Services from the Application/Software.

4.2 By Registering, you acknowledge that your Registration is subject to these Terms and Conditions of Use.

4.3 Any attempted use not consistent with these Terms and Conditions of Use may be disallowed or rendered void at our discretion.

4.4 Reproduction, sale, resale or trading of any products or services is prohibited.

4.5 Merchant shall not be liable for any losses or damages suffered by you resulting from a failure by us to deliver any products or services due to the unavailability of such products or services.

5 & 6. Your Obligations

6.1 Accurate Information: You warrant that all information provided on Registration and contained as part of your Account is true, complete and accurate and that you will promptly inform us of any changes to such information by updating the information in your Account.

6.2 Content on the Application/Software: It is your responsibility to ensure that any products or information available through the Application/Software or the Services meet your specific requirements before subscribing or continuing any subscription.

6.3 Prohibited Uses: Without limitation, you undertake not to use or permit anyone else to use the Services or Application/Software to send or receive any material which is threatening, grossly offensive, indecent, obscene or menacing; for which you have not obtained all necessary licences and/or approvals; which is technically harmful; to cause annoyance, inconvenience or needless anxiety; to intercept or attempt to intercept any communications; for a purpose other than for which we have designed them; for any fraudulent purpose; or in such a way as to impose an unreasonable or disproportionately large load on our infrastructure.

6.4 You further undertake not to resell any services; furnish false data; attempt to circumvent our security or network; execute any form of network monitoring; enter into fraudulent transactions; extract data from or hack into the Application/Software; use the Services in breach of these Terms; engage in any unlawful activity; or engage in any conduct which restricts or inhibits any other customer from properly using or enjoying the Application/Software or Services.

7. Rules About Use of the Service and Application/Software

7.1 We will use reasonable endeavours to correct any errors or omissions as soon as practicable after being notified of them. However, we do not guarantee that the Services or the Application/Software will be free of faults, and we do not accept liability for any such faults, errors or omissions. In the event of any such error, fault or omission, you should report it by contacting us at support@AircraftTaxSoftware.com.

7.2 We do not warrant that your use of the Services or the Application/Software will be uninterrupted, and we do not warrant that any information transmitted via the Services or the Application/Software will be transmitted accurately, reliably, in a timely manner or at all.

7.3 We do not give any warranty that the Services and the Application/Software are free from viruses or anything else which may have a harmful effect on any technology.

7.4 We reserve the right to change, modify, substitute, suspend or remove without notice any information or Services on the Application/Software from time to time.

7.5 We reserve the right to block access to and/or to edit or remove any material which in our reasonable opinion may give rise to a breach of these Terms and Conditions of Use.

8. Suspension and Termination

8.1 If you use (or anyone other than you, with your permission uses) the Application/Software or any Services in contravention of these Terms and Conditions of Use, we may suspend your use of the Services and/or Application/Software.

8.2 If we suspend the Services or Application/Software, we may refuse to restore your access until we receive an assurance from you, in a form we deem acceptable, that there will be no further breach of the provisions of these Terms and Conditions of Use.

8.3 AircraftTaxSoftware.com shall fully co-operate with any law enforcement authorities or court order requesting or directing AircraftTaxSoftware.com to disclose the identity or locate anyone in breach of these Terms and Conditions of Use.

8.4 Without limitation, we shall be entitled immediately or at any time to suspend the Services and/or Application/Software if you commit any breach of these Terms, if we suspect you have or might commit a breach, or if we suspect you may have committed or be committing any fraud against us or any person.

9. Disclaimer and Exclusion of Liability

9.1 The Application/Software, the Services, the information on the Application/Software and use of all related facilities are provided on an "as is, as available" basis without any warranties whether express or implied.

9.2 To the fullest extent permitted by applicable law, we disclaim all representations and warranties relating to the Application/Software and its contents, including in relation to any inaccuracies or omissions, warranties of merchantability, quality, fitness for a particular purpose, accuracy, availability, non-infringement or implied warranties from course of dealing or usage of trade.

9.3 We do not warrant that the Application/Software will always be accessible, uninterrupted, timely, secure, error free or free from computer virus or other invasive or damaging code, or that the Application/Software will not be affected by acts of God or other force majeure events.

9.4 While we may use reasonable efforts to include accurate and up-to-date information on the Application/Software, we make no warranties or representations as to its accuracy, timeliness or completeness.

9.5–9.8 We shall not be liable for any acts or omissions of any third parties howsoever caused, and for any direct, indirect, incidental, special, consequential or punitive damages, howsoever caused, resulting from or in connection with the Application/Software and the services offered therein. The above exclusions and limitations apply only to the extent permitted by law. None of your statutory rights as a consumer that cannot be excluded or limited are affected.

10. Indemnity

You agree to indemnify and keep us indemnified against any claim, action, suit or proceeding brought or threatened to be brought against us which is caused by or arising out of (a) your use of the Services, (b) any other party's use of the Services using your email, password and/or any identifier number allocated by AircraftTaxSoftware.com, and/or (c) your breach of any of these Terms and Conditions of Use, and to pay us damages, costs and interest in connection with such claim, action, suit or proceeding.

11. Intellectual Property Rights

11.1 All editorial content, information, photographs, illustrations, artwork and other graphic materials, and names, logos and trade marks on the Application/Software are protected by copyright laws and/or other laws and/or international treaties, and belong to us and/or our suppliers, as the case may be. These works, logos, graphics, sounds or images may not be copied, reproduced, retransmitted, distributed, disseminated, sold, published, broadcasted or circulated whether in whole or in part, unless expressly permitted by us and/or our suppliers.

11.2 Nothing contained on the Application/Software should be construed as granting by implication, estoppel, or otherwise, any license or right to use any trademark displayed on the Application/Software without our written permission. Misuse of any trademarks or any other content displayed on the Application/Software is prohibited.

11.3 We will not hesitate to take legal action against any unauthorised usage of our trade marks, name or symbols to preserve and protect its rights in the matter. All rights not expressly granted herein are reserved.

12. Amendments

12.1 We may periodically make changes to the contents of this Website, the Application/Software, including to the descriptions and prices of goods and services advertised, at any time and without notice. We assume no liability or responsibility for any errors or omissions in the content of the Application/Software.

12.2 We reserve the right to amend these Terms and Conditions of Use from time to time without notice. The revised Terms and Conditions of Use will be posted on the Application/Software and shall take effect from the date of such posting. You are advised to review these terms and conditions periodically as they are binding upon you.

13. Applicable Law, Jurisdiction & Arbitration

13.1 This website and the Application/Software can be accessed from all countries around the world where the local technology permits. By accessing the Application/Software both you and we agree that the laws of the State of Florida, United States of America, without regard to the conflicts of laws principles thereof, will apply to all matters relating to the use of the Application/Software.

13.2 You accept and agree that both you and we shall submit to the exclusive jurisdiction of the courts of the State of Florida, United States in respect of any dispute arising out of and/or in connection with these Terms and Conditions of Use.

13.3 YOU WAIVE ANY RIGHT TO ASSERT ANY CLAIMS AGAINST AIRCRAFTTAXSOFTWARE.COM, ITS AFFILIATES, EMPLOYEES, OFFICERS AND AGENTS AS A REPRESENTATIVE OR MEMBER IN ANY CLASS OR REPRESENTATIVE ACTION, EXCEPT WHERE SUCH WAIVER IS PROHIBITED BY LAW OR DEEMED BY A COURT OF LAW TO BE AGAINST PUBLIC POLICY. TO THE EXTENT YOU ARE PERMITTED BY LAW OR COURT OF LAW TO PROCEED WITH A CLASS OR REPRESENTATIVE ACTION AGAINST AIRCRAFTTAXSOFTWARE.COM, YOU AGREE THAT: (I) THE PREVAILING PARTY SHALL NOT BE ENTITLED TO RECOVER ATTORNEYS' FEES OR COSTS ASSOCIATED WITH PURSUING THE CLASS OR REPRESENTATIVE ACTION; AND (II) THE PARTY WHO INITIATES OR PARTICIPATES AS A MEMBER OF THE CLASS WILL NOT SUBMIT A CLAIM OR OTHERWISE PARTICIPATE IN ANY RECOVERY SECURED THROUGH THE CLASS OR REPRESENTATIVE ACTION.

13.4 Arbitration of Disputes. If a dispute arises from or relates to this agreement, the website, the App/Software or the breach of this agreement, and if the dispute cannot be settled through direct discussions, the parties agree to endeavor first to settle the dispute by mediation administered by the American Arbitration Association under its Commercial Mediation Procedures before resorting to arbitration. Any unresolved controversy or claim arising out of or relating to this agreement shall be settled by arbitration administered by the American Arbitration Association in accordance with its Commercial Arbitration Rules. Claims shall be heard by a single arbitrator. The place of arbitration shall be St. Johns County, Florida. The arbitration shall be governed by the laws of the State of Florida. There shall be no discovery other than the exchange of documents; all discovery shall be completed within 45 days following the appointment of the arbitrator(s). The arbitration will be based on the submission of documents and there shall be no in-person or oral hearing. The arbitrators will have no authority to award punitive or other damages not measured by the prevailing party's actual damages, except as may be required by statute. Each party shall bear its own costs and expenses and an equal share of the arbitrators' and administrative fees of arbitration. The award of the arbitrators shall be accompanied by a reasoned opinion.

14. Overall Limitation of Liability; Liability Cap

NOTWITHSTANDING ANYTHING CONTAINED HEREIN, TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, THE MAXIMUM AGGREGATE LIABILITY OF AIRCRAFTTAXSOFTWARE.COM (INCLUDING ITS RELATED PARTIES, AFFILIATES, OFFICERS, OWNERS, MANAGERS, MEMBERS, DIRECTORS, EMPLOYEES AND AGENTS) ARISING OUT OF OR IN CONNECTION WITH THIS WEBSITE, THE APPLICATION/SOFTWARE AND ANY SERVICES PROVIDED HEREUNDER OR THEREUNDER (INCLUDING NEGLIGENCE, GROSS NEGLIGENCE, ERRORS AND/OR OMISSIONS) SHALL NOT EXCEED THE LESSER OF (I) THE AGGREGATE AMOUNT PAID FOR ALL SERVICES IN THE TWELVE (12) MONTH PERIOD IMMEDIATELY PRECEDING THE DATE OF THE EVENTS OR CIRCUMSTANCES GIVING RISE TO SUCH LIABILITY, AND (II) ONE THOUSAND U.S. DOLLARS (U.S. $1,000).

15. Professional Use Only

Due to the technical nature of the applicable tax and SEC rules, the App/Software and AircraftTaxSoftware.com Website are designed for professional users (certified public accountants, tax lawyers, enrolled agents, accountants) and other sophisticated users. It is not designed for retail users. By using the App/Software and/or Website, you represent that you have or will obtain sufficient technical training in these matters.

16. Sharing of Data for Analytics Purposes

Consistent with the site's privacy policy, no personal, entity or identifying information will be shared with third parties; however, we use certain analytic services provided by third parties, including Google Analytics, Microsoft Clarity, and may use other providers in the future. By using the website or software, you consent to any sharing of your information to the extent it occurs in connection with the use of these analytic services. No analytics will be installed or used on any website pages where flight and/or passenger data is entered nor on any pages where summary calculations are displayed or provided.

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