Document: 477 U.S. 1 106 S.Ct. 2369 91 L.Ed.2d WARDAIR CANADA, INC., Appellantv.FLORIDA DEPARTMENT OF REVENUE. No. 84-902. Argued March 31, 1986. Decided June 18, Syllabus During the time period in question, Florida law imposed a tax on all aviation fuel sold within State to airlines regardless of whether was used fly or without State, airline engaged substantial nominal amount business State. Shortly after enacted, appellant, Canadian that operates charter flights and from United States, filed state-court action attacking law's validity insofar as it authorized assessment by foreign exclusively commerce. Granting injunctive relief, trial court held an agreement between Canada States expressed "federal policy" exempt taxes precluded individual acting such area. The Supreme Court reversed part, holding did not pre-empt state sales taxes, invalid under Foreign Commerce Clause Federal Constitution. Held: 1. Aviation Act does occupy field international aviation, thus regulation. Where federal statute expressly declare is pre-empted, where there no actual conflict what prescribe, must be evidence congressional intent specific covered law. In present case, only indication Congress wished preclude taxation fuel, but, contrary, permits impose taxes. Pp. 5-7. 2. violate dormant ground threatens ability Government speak with one voice respect asserted policy reciprocal exemptions for aircraft, equipment, supplies, including constitute instrumentalities air traffic. relied upon contention fails reveal any policy. Moreover, shows absence sort governmental silence triggers analysis. numerous documents cited, referred courts below, show while appears aspiration hand eliminate impediments travel fuel—the presently stands acquiesces sale political subdivisions countries. Although most cited bilateral agreements explicitly commit refrain imposing national other contracting party, none interdict local facts presented this case has affirmatively decided permit fuel. 7-16. 455 So.2d 326, affirmed. BRENNAN, J., delivered opinion Court, which WHITE, MARSHALL, POWELL, REHNQUIST, STEVENS, O'CONNOR, JJ., joined. BURGER, C.J., concurring part judgment, post, p. 13. BLACKMUN, dissenting opinion, 18. Walter D. Hansen appellant. Albert G. Lauber, Jr., Washington, D.C., amicus curiae, support special leave Court. Joseph C. Mellichamp, III, Tallahassee, Fla., appellee. Justice BRENNAN Appellant Wardair Inc., maintains Clause1 Constitution precludes applying purchased also asserts fall because violates "clear unequivocal directive Congress," allegedly implicit Act, 49 U.S.C.App. § 1301 et seq. (1982 ed. Supp. II), exclusive regulatory power over Brief v, 15. 2 We disagree appellant's view analysis operation Clause, find acted Florida. Accordingly, we affirm judgment upholding tax. 3 * many years taxed common carriers, airlines, Prior April 1, 1983, prorated mileage basis, so carrier liable portion otherwise payable equal ratio its worldwide previous fiscal year. Fla.Stat. 212.08(4) (1975). Effective amended repeal proration formula established at rate 5% deemed price $1.148 per gallon. 212.08(4)(a)(2) (1985).2 Under law, full effect amendment was, course, increase substantially liability who largely outside Florida, had, old scheme, paid little 4 new appellant suit collection argued, among things, unconstitutional inconsistent Nonscheduled Air Services Agreement, May 8, 1974, States-Canada, Art. XII, 25 U.S.T. 787, T.I.A.S. 7826 (U.S.-Canadian Agreement Agreement), Governments regulating service two Wardair's consolidated similar brought number airlines. 5 separate order addressing claims, rejected arguments but found U.S.-Canadian further "policy" area preventing "speaking voice" reaching conclusion, our decision Japan Line, Ltd. v. County Los Angeles, 441 434, 99 1813, 60 336 (1979). granted permanent injunction against Department Revenue assessing collecting Wardair. 6 certified reversed, court. 326 (1984). first noted terms exempted carriers national, opposed (or, Canada, provincial) excise inspection fees, charges, Nor persuaded Clause. again fact "presume[d] been done intentionally." Id., 329. Having determined effect, itself elected prohibit taxing "prevents government speaking voice," ibid., distinguished Line. probable jurisdiction, 474 943, 307, 88 284 (1984), now affirm. II 7 suggests enacting (Act), "left room participation" travel. 39. label preemption argument; rather, relies metaphor tells us "in commerce calls tune. It conductor music, deciding how played are players." 44. assume intends, metaphor, persuade "occupy field" argument merit. 8 course true, notes, has, through regulated extensively. agencies charged responsibility exercise power, observes, licensing, route services, rates fares, tariffs, safety, aspects However, preempted whenever regulation activity industry Supremacy confirms when legislates scope constitutionally powers, legislation may displace throughout employed various verbal formulations identifying varieties pre-emption. See, e.g., Louisiana Public Service Comm'n FCC, 476 355, 368-369, 1890, ----, 90 369 (1986). But have consistently emphasized fundamental inquiry pre-emption intended preempted, required Pacific Gas & Electric Co. Energy Resources Conservation Development Comm'n, 461 190, 103 1713, 75 752 (1983); Silkwood Kerr-McGee Corp., 464 238, 104 615, 78 443 Section 1113 added, 87 Stat. 90, amended, 1513, addresses issue "State commerce," detailing 1113(a) kinds prohibited 1113(b) those permissible. Among permissible "sales use goods services." is, plausible never considered should permitted foreign, domestic, therefore do rely existence section answer raised here infra. provide complete response argument. For that, degree travel, unequivocally authority. words, rather than area, invited it. This stuff III 9 cases involving so-called both interstate acted, judiciary determine taken authorities unduly values serve. See Southern Arizona, 325 761, 65 1515, 89 L.Ed. 1915 (1945). As previously observed: "The few simple words . reflected central concern Framers immediate reason calling Constitutional Convention: conviction succeed, Union would avoid tendencies toward economic Balkanization had plagued relations Colonies later Articles Confederation." Hughes Oklahoma, 322, 325-326, 1727, 250 recognition importance conviction, acknowledged self-executing nature countless occasions even disapprove implicating commerce, contrary constitutional principle ensuring conduct work detriment Nation whole, ultimately unexercised H.P. Hood Sons, Inc. DuMond, 525, 69 657, 93 865 (1949); supra. unique context alluded need uniformity: " 'In intercourse trade people act single unified adequate power.' Board Trustees 289 48, 59 [53 509, 510, 77 1025] (1933),' U.S., 448, S.Ct., 1821. alleging violations Interstate these uniformity, embodied presumptively prevails remained silent. 10 When challenged violative asked four questions: applied nexus State; fairly apportioned; discriminate commerce; related services provided Complete Auto Transit, Brady, 430 274, 279, 97 1076, 1079, 51 (1977). supra, interferes Government's authority regulate additional questions asked: "first, tax, notwithstanding apportionment, creates risk multiple taxation, and, second, prevents commercial governments." 451, 1823. 11 concedes Florida's satisfies four-part test set out Auto. disputed if involve contravene recognizes threat since discrete transaction occurs jurisdiction only. curiae entirely final factor identified argue "speak voice." Specifically, they urge exists traffic, represents statement "one wishes make threatened disagree. view, policy, more fundamentally, confront On demonstrate silent, call all. actions accept here, lend position views advanced appellee rejecting arguments. 12 maintain exemption traffic manifested by, (1) Chicago Convention International Civil Aviation, opened signature, Dec. 7, 1944, 61 1180 (Chicago Convention), convention 156 nations, parties; (2) Resolution (Resolution) adopted November 14, 1966, Organization (ICAO), organization member virtue being party Convention; (3) 70 agreements, into entered countries dealing aviation. travel—including Thus, Article 24(a) imposition "on board aircraft arrival retained leaving" party; country. 1186. agree amici National Governors' Association al. negative implications provision recognizing tax; certainly, demonstrates community's awareness problem specifically parties address curtailing limiting some localities' implicitly preserving 13 clear exempting While undeniably endorse scheme whereby 'from customs duties,' defines 'import, export, excise, sales, consumption internal duties levied y(3)27 State,' Amicus Curiae (Sept. 17, 1985), quoting pp. 3, (emphasis deleted), formally merely product member; endorsed, let alone signed, into, agreed upon, approved, passed either Executive Legislative branch Government. give force argued operate think untenable assert, do, members. 14 Our reluctance regard bolstered came force, become deny case. Most see 14-17, 19, concedes, "none interdicts traffic." 17. strikingly relates before us, limits afforded "national charges." App. A-58. Taxation mentioned, omission understood representing choice parties, especially light addressed eight Agreement. note American well Provinces, their jurisdictions respectively Furthermore, not, until recently, challenge legal so. dispositive, immediately affected taxation. 15 What makes abundantly silent question By implication arising Convention, least acquiesced Again, "national" charges barred, presume drafters federalist nations turn upside down apply way reverse follow. incarnations, spoken ensure essential attributes nationhood will jeopardized independent actors. entitled wisdom varying degrees consider, nothing address, whether, invalidate 16 1823, explained requires ask 'speaking governments.' suggested insists particular voice. 17 above, 18 Affirmed. 19 Chief judgment. 20 acknowledges discussion Part concerning "not taxes." Ante, 6. That I III. 21 1513(a) describes prohibited, 1513(b) plainly ta[x] goods" language 1513(b). 22 Remarkably, nevertheless refuses "rely here" believes "plausible carriers." 2372 added). continues extended "the Clause," applies areas acted." Ibid. plain demonstrates, however, "dormant" here. 23 conclusion reaches illuminated Court's curious failure mention extensive legislative history recent precedent enactment followed Evansville-Vanderburgh Airport Authority Dist. Delta Airlines, 405 707, 92 1349, 31 620 (1972). upheld $1-per-passenger "head tax" passengers boarding airplanes Evansville airport, attack intrastate 24 reacted hearings transportation. Hearings S. 2397 Subcommittee Senate Committee Commerce, 92d Cong., 2d Sess., 129-198 (1972) (hereafter Hearings); H.R. 2337 Transportation Aeronautics House Sess. Hearings). result 7(a) Acceleration 1973, Pub.L. 93-44, 7(a), added codified, 1513. subsequently 1513(a)'s prohibition confronted Hawaii's gross income operating Aloha Director Taxation, 291, (1983). Reviewing history, pointed 1513 enacted proliferation burdened transportation." 9, 293 (citing S.Rep. 93-12, 20-21 (1973), H.R.Rep. 93-157, 4-5 (1973)). concluded unanimously 1513(a), 11, emphasizing 26 "when unambiguously forbids kind affecting look beyond imposes pre-empted." 12, 294 (footnote omitted). 27 Hawaii "professed confusion 'paradox' certain transportation 1513(b)'s reservation States' primary sources revenue, property net franchise n. 6, 294, resolution "paradox" enlightening: 28 "We paradox pre-empts limited receipts carriage persons traveling clarifies Congress' still free 'taxes enumerated subsection (a),' neither nor explains exactly why chose distinguish reserved 1513(b), quite distinction, obliged honor choice." 29 Careful review indicates distinction. Senate's proposal limit tax—direct indirect—on 3611, (1972); 2337, 1st (1971) (similar prohibition). complained loudly sweeping unobjectionable landing food passengers. E.g., Hearings, (statement John A. Nammack, Vice President, Officials). broad interpretation supported officials Administration, objected deprive governments funds necessary maintenance airports. 138 Whitney Gillilland, Chairman, CAB); id., 140-141 Ronald W. Pulling, Acting Associate Administrator Plans, FAA). reply, Members assured taxes" like, clarification bill's order. 138, 151, 157 (statements Sen. Cannon). Rep. Dingell); 101 Harvey). bill compromise following careful consideration 30 relevant nowhere applicability prohibiting To fully aware cover own Council advised "air commerce" proposed encompassed overseas 136 (letter David M. Abshire, State); 207 (memorandum Peter LeRoux, Senior Counsel, Office Council). discussed were barred. 35-37. bears out. refers "interstate, overseas, commerce." 1301(4). Similarly, transportation" defined 1301(10). therefore, tax—even commerce—is Congress. 32 Just added), authorizes made distinction "Congress 33 refusing decide solely express instead entering cloudy waters "dormant Clause" doctrine, already pointedly 34 dissenting. 35 (1979), recognized commits very "necessitate uniform rule." 449, 1822. governments, 'the voice.' Ibid., Michelin Tire Corp. Wages, 423 276, 285, 96 535, 540, 46 495 (1976). result, Line California's ad valorem foreign-owned containers unconstitutional. indistinguishable, purposes, California Because State's believe application 36 finds inapposite, asserting "we analysis." 9. ante, 10-11, sufficient basis Apparently, once except prohibited. validation burdens implication. 37 removed reach "must unmistakably clear." South-Central Timber Development, Wunnicke, 467 82, 91, 2237, 2242, 81 71 And "need consistent coherent Government," heightens affirmative approval. 92, 2243, 7. today based presence requisite "affirmative approval"; "negative agreements" indicate acquiesced" 12. Whether suggest acquiescence beside point; approval act. 38 efforts sphere overarching directed creation Nation's implemented comprehensive network treaties, executive informal arrangements, statutes. provisions stop short banning levies indisputable pattern emerges like inability date achieve consent exclusions negates policy; simply means succeeded, yet, transforming Indeed, "aspiration travel" 10, precisely renders 39 leaves hinder attain immunity governments. undermine reciprocity react retaliatory measures abroad, retaliation "of necessity felt whole." 453, 1824. hamper negotiations designed cannot "by unilateral act, place trade." just respectfully dissent. provides shall Power Nations, several Indian Tribes." I, cl. 3. Those amendments, became effective July 1985, bear controversy, concerns 1985.

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