Commonwealth v. United Airlines, Inc.
Supreme Court of Virginia
1Opinion of the Court 1
219 Va. 374. (1978)
COMMONWEALTH OF VIRGINIA
v.
UNITED AIRLINES, INC.
Record No. 761438.
Supreme Court of Virginia.
October 6, 1978.
Present: All the Justices.
Airline operating from points in Virginia, including Washington National Airport, is exempt from sales and use tax on anti-hijacking, reservation, ticketing, passenger and baggage service equipment under Code | 58-441.6(u) but is not exempt on food and related items boarded and used for service to passengers during fight, the latter items also not being exempt from sales and use taxation at Washington National Airport under | 210 (b)(1)(2) of…
Also in this document: Opinion of the Court · I'Anson; Concurring in part, dissenting in part.
2Cases cited20 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
- United Air Lines, Inc. v. MahinSupreme Court of the United States · 1973
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
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