Boeing Co. v. Department of Licensing

We hold that The Boeing Company is exempt from aircraft fuel excise taxation when it (1) supplies fuel with the aircraft it sells to air carriers certified under federal law, and (2) uses fuel in its chase planes.

Facts

Boeing manufactures and sells aircraft to commercial air carriers and other customers. As part of its business, Boeing purchases jet aircraft fuel and, in connection with the delivery of aircraft to customers, Boeing supplies jet aircraft fuel to air carriers holding certificates of public convenience and necessity issued under the provisions of the Federal Aviation Act of 1958,…