Northwest Airlines, Inc. v. Commissioner of Revenue

Todd, Justice.

The commissioner of revenue of the State of Minnesota (State) denied refunds to Northwest Airlines, Inc., (NWA) for state aviation fuel taxes paid by NWA on certain bonded aviation fuel stored and withdrawn from storage within Minnesota. *462The flights involved either originated in the United States and made intermediate domestic stops en route to an ultimate destination in a foreign country, or originated in a foreign country and made intermediate domestic stops en route to an ultimate destination in the United States. The parties stipulated that passengers and cargo were boarded…