Wardair Canada Inc. v. Florida Department of Revenue (477 U.S. 1)
U.S. Supreme Court · decided June 18, 1986 · Supreme Court Database (Spaeth)
- Citation
- 477 U.S. 1 · 106 S. Ct. 2369
- Decided
- June 18, 1986
- Term
- October Term 1985
- Vote
- 8–1
- Majority author
- Justice Brennan
- Issue area
- Federalism
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Conservative
Opinion excerpt
Justice Brennan delivered the opinion of the Court. Appellant Wardair Canada Inc., a Canadian airline that operates charter flights to and from the United States, maintains in this action that the Commerce Clause of the Constitution precludes Florida from applying to it a tax on aviation fuel purchased in that State. Wardair also asserts that the Florida tax must fall because it violates a “clear unequivocal directive of Congress,” allegedly implicit in the Federal Aviation Act, 49 U. S. C. App. § 1301 et seq. (1982 ed. and Supp. II), that the Federal Government has exclusive regulatory power over foreign air commerce. Brief for Appellant v, 15. We disagree with appellant’s view and analysis of the operation of the Commerce Clause, and find that Congress has not acted to pre-empt state taxes such as that imposed by Florida. Accordingly, we affirm the judgment of the Supreme Court of Florida upholding the tax. I Florida has for many years taxed the sale of fuel to common carriers, including airlines, within the State. Prior to April 1,1983, the tax was prorated on a mileage basis, so that a carrier was liable for only the portion of the otherwise payable tax that was equal to the ratio of its Florida mileage to its worldwide mileage for the previous fiscal year. Fla. Stat. § 212.08 (4) (1975). Effective April 1,1983, the Florida law was amended to repeal the mileage proration…
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