A. An annual license tax is imposed on all aircraft based in this state and required to be registered pursuant to this article, unless an exemption for the aircraft is established pursuant to this article. The license tax is payable to the department on initial registration and annually pursuant to section 28-8322.01.
B. Except as provided in sections 28-8336, 28-8337, 28-8338, 28-8339, 28-8340 and 28-8341, the department shall determine and assess the license tax prescribed by subsection A of this section on the basis of one-half percent of the average fair market value of the particular make, model and year of aircraft. The average fair market value:
1. May not have an annual percentage change that is more than the annual percentage change in the average consumer price index as published by the United States department of labor, bureau of labor statistics.
2. In fiscal year 2021-2022, shall be benchmarked to what the average fair market value of the aircraft was in 2019.
C. The tax assessed under this section shall be at least $20 for a full year of registration.
Notes of Decisions
Bsi Holdings, LLC v. Ariz. Dep't of Transp., 417 P.3d 782 (Ariz. 2018).
· cites it 4× “¶ 4 ADOT later conducted an audit and concluded the jet was based in Arizona for more than 210 days in each year from 2004 through 2012 and therefore subject to the higher license tax rate prescribed in A.”
BSI Holdings, LLC v. Arizona Dep't of Transp., 399 P.3d 696 (Ariz. Ct. App. 2017).
· cites it 2× “See A.R.S. § 28-8335(B). Aircraft owned by non-residents may receive more favorable tax treatment, depending on the number of days they are based in Arizona: BSI v.”
Bsi v. Adot (Ariz. Ct. App. 2021).
· cites it 6× “See A.R.S. § 28-8335(A); see also Ariz. Const.”
Bsi v. Adot (Ariz. Ct. App. 2017).
· cites it 4× “A.R.S. § 28-8335; see also Ariz. Const. art.”
— Ariz. Rev. Stat. § 28-8335(A) — 1 case
Bsi v. Adot (Ariz. Ct. App. 2021).
“See A.R.S. § 28-8335(A); see also Ariz. Const.”
— Ariz. Rev. Stat. § 28-8335(B) — 3 cases
BSI Holdings, LLC v. Arizona Dep't of Transp., 399 P.3d 696 (Ariz. Ct. App. 2017).
“See A.R.S. § 28-8335(B). Aircraft owned by non-residents may receive more favorable tax treatment, depending on the number of days they are based in Arizona: BSI v.”
Bsi v. Adot (Ariz. Ct. App. 2021).
“See A.R.S. § 28-8335(A); see also Ariz. Const.”
Bsi v. Adot (Ariz. Ct. App. 2017).
“A.R.S. § 28-8335; see also Ariz. Const. art.”
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