BSI HOLDINGS, LLC v. ARIZONA DOT

No. CV-17-0241-PR.

417 P.3d 782 (2018)

BSI HOLDINGS, LLC, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF TRANSPORTATION, Defendant/Appellant.

Supreme Court of Arizona.

Filed May 24, 2018.


Attorney(s) appearing for the Case

Mark Brnovich , Arizona Attorney General, Dominic E. Draye (argued), Solicitor General, Mark Ingle , Assistant Attorney General, Phoenix, Attorneys for Arizona Department of Transportation.

Christopher T. Rapp (argued), Ryan Rapp & Underwood, PLC, Phoenix, Attorney for BSI Holdings, LLC.

Timothy I. McCulloch (argued), Erica A. Morris , Dickinson Wright PLLC, Phoenix, Attorneys for Amicus Curiae Arizona Business Aviation Association.

JUSTICE BOLICK authored the opinion of the Court, in which CHIEF JUSTICE BALES, VICE CHIEF JUSTICE BRUTINEL, and JUSTICES PELANDER, TIMMER, GOULD, and LOPEZ joined.


¶ 1 Arizona Revised Statute § 28-8336 establishes a license tax for "a nonresident whose aircraft is based in this state for more than ninety days but less than two hundred ten days in a calendar year." We granted review to determine the meaning of the term "day" as used in § 28-8336. Although...

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