COM., DEPT. OF TAXATION v. Delta Air Lines

Delta Air Lines, Inc. (Delta), is a corporation organized and existing under laws of the State of Delaware. Although Delta’s principal place of business is in Atlanta, Georgia, Delta is qualified to do business in the Commonwealth of Virginia. Delta’s business activities in Virginia include the carriage of persons and property on aircraft that land at and depart from airports situated in the Commonwealth. Delta also flies aircraft over Virginia that do not take off from or land at any airports located within the Commonwealth. These flights are known as “overflights” and are the subject of…