Wisconsin Statutes

Wis. Stat. § 114.02 (2026)

Sky sovereignty

✓ current as of July 2026

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114.02114.02 Sky sovereignty. Sovereignty in the space above the lands and waters of this state is declared to rest in the state, except where granted to and assumed by the United States.

Notes of Decisions

Cited in 1 case, 1990–1990 · leading case: Repub. Airlines, Inc. v. Wisconsin Dep't of Revenue, 464 N.W.2d 62 (Wis. Ct. App. 1990).

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Repub. Airlines, Inc. v. Wisconsin Dep't of Revenue, 464 N.W.2d 62 (Wis. Ct. App. 1990). · cites it 10× “A majority of the WTAC determined and DOR argues on appeal that sec. 114.02, Stats. (1983-84), provided it with authority to assess this tax on overflights.”

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