American Airlines, Inc. v. Director of Revenue

ZEL M. FISCHER, Judge.

American Airlines submitted a request to the director of revenue for a refund of $5,179,361.62 in sales tax it alleges it overpaid between October 1, 2004, and September 30, 2007. The director denied American’s request. American then filed a complaint with the administrative hearing commission. The commission decided American was not entitled to a refund.

On appeal, American asserts that its sales of aviation jet fuel to two of its contractors were not subject to taxation under § 144.020,1 because they did not constitute “sales at retail” as defined by § 144.010.1(H).2…