Bsi Holdings, LLC v. Ariz. Dep't of Transp.

JUSTICE BOLICK, opinion of the Court:

¶ 1 Arizona Revised Statute § 28-8336 establishes a license tax for "a nonresident whose aircraft is based in this state for more than ninety days but less than two hundred ten days in a calendar year." We granted review to determine the meaning of the term "day" as used in § 28-8336. Although we reject the court of appeals' holding that it "means any calendar day during which the aircraft was on the ground in Arizona for any period of time," BSI Holdings, LLC v. Ariz. Dep't of Transp. , 242 Ariz. 621 , 622 ¶ 1, 399 P.3d 696 , 697 (App. 2017), ultimately…