BSI Holdings, LLC v. Arizona Department of Transportation

OPINION

DOWNIE, Judge:

¶ 1 The Arizona Department of Transportation (“ADOT”) appeals the tax court’s entry of summary judgment in favor of BSI Holdings, LLC (“BSI”). We hold that, in calculating the annual license tax due for a non-resident aircraft based in Arizona, the word “day” in Arizona Revised Statutes (“A.R.S.”) section 28-8336 means any calendar day during which the aircraft was on the ground in Arizona for any period of time. Because the tax court applied a materially different definition, we vacate its judgment and remand for further proceedings consistent with this opinion.

FACTS AND…