Document: 410 U.S. 623 93 S.Ct. 1186 35 L.Ed.2d 545 UNITED AIR LINES, INC., Appellant,v.George E. MAHIN et al. No. 71—862. Argued Nov. 8, 1972. Decided March 5, 1973. Syllabus The Illinois use tax was applied to appellant's aviation fuel stored in the State and loaded aboard its aircraft there consumed interstate flights, authorities having revised their previous 'burn off' interpretation of a statutory exemption for temporary storage. Under only flight over used measure imposed storage before loading, but under reinterpretation all deemed on 'use' or withdrawal from Supreme Court upheld statute against contention that as reinterpreted impermissibly burdened commerce. Held: 1. authoritatively construed by State's highest court not consumption does place an unconstitutional burden Edelman v. Boeing Air Transport, Inc., 289 249, 53 591, 77 L.Ed. 1155; Nashville, Chattanooga & St. Louis R. Co. Wallace, 288 345, 730. Cases allowing taxation loading have outlived usefulness. Pp. 626—630. 2. rule is unconstitutional, being distinguishable such invalidated Helson Com. Kentucky, 279 245, 49 279, 73 683. Since some majority were mistaken impression precluded interpretation, case remanded enable construe temporary-storage provision state law free any constraint would be constitutionally permissible. 630—632. Ill.2d 45, 273 N.E.2d 585, vacated remanded. Mark H. Berens, Chicago, Ill., appellant. Robert J. O'Rourke, appellees. Mr. Justice BLACKMUN delivered opinion Court. 1 United Lines, challenged constitutionality general revenue then flights. currently applied, concluding it did impose 585 (1971). We noted probable jurisdiction. 405 989, 92 1249, 31 452 (1972). now affirm holding, we vacate judgment remand consideration issue law. 2 1953, has purchased supplier delivery supplier's Indiana facilities. This utilized extensive operations out O'Hare Midway airports Chicago area Illinois. Although method varies different types two airports,1 common carrier held periods ranging 12 days ground facilities maintained United.2 Fuel both intrastate same manner.3 voluntarily paid purely operations. Only flights issue. 3 In 1955, enacted 'privilege using' tangible personal property State. Ill.Rev.Stat., c. 120, § 439.3 'Use' defined include 'exercise . right power incident ownership property.' 439.2. Some exceptions this inclusive definition made. One these exceptions, which recites, 439.3, '(t)o prevent actual likely multi-state taxation,' provision. denies application brought another temporarily solely outside State.4 4 tax, apart reached property, terms vehicles. From 1955 1963, Department Revenue allowed carriers benefit extent fuel, although Illinois, vehicle amount could calculated because scheduled airline routes are precise rate each type known. changed however, when announced bulletin reinterpreting mean 'temporary ends taxable occurs taken placed into tank airplane, railroad engine truck.' Thus, described it, 'all United's planes at tax.' Ill.2d, 49, N.E.2d, 587. 5 suit attacked new federal grounds. All justices agreed run afoul Federal Constitution, disagreed applicability validity alternative discussed several opinions. 50—53, 56, 57—59, 587—589, 591—592. 6 * Two decisions relied upon reaching conclusion present offensive Constitution. cases 1155 (1933), 730 (1933). agree support in-flight consumption. 7 Edelman, gasoline even imported State, tanks airport, departing decision followed holding Nashville oil Tennessee purpose providing motive railroad's subjected privilege tax. case, none inventory sale, one special services furnished taxpayer railroad. 8 accepted determination event rather than U.S., 251, S.Ct., contended, id., 252, 592, invalid 683 (1929). Helson, Kentucky within fell too directly commerce course ferry's trip through Kentucky. distinguished storage, consumption, event. See Southern Pacific Gallagher, 306 167, 59 389, 83 586 (1939). 9 characterized either argued constituted legislative waiver prior loading. rejected contention, noting airport use. On facts, concluded constitutional: 10 'Under circumstances, 'storage' becomes something more storage' safekeeping Such plain words statute, qualify and, already reveal, itself therefrom uses may taxed without offending clause constitution.' 55—56, 590 (emphasis added). 11 dissenters, too, treated withdrawal. 57, 591.5 usually deferred Scripto, Inc. Carson, 362 207, 210, 80 619, 621, 660 (1960); General Trading Tax Comm'n, 322 335, 337, 64 1028, 1029, 88 1309 (1944). Evco Jones, 409 91, 349, 34 325 As see no reason ignore, disagree with, court's 13 hold withdrawn vehicle, Further, decline usefulness.6 must concede long time been cloudy complicated, primarily varied nature activities makes line drawing difficult. established precedents, remain useful guidelines. 14 drawn between impermissible mere permissible continues serve rational purposes. Retaining point minimizes danger double yet provides source relation taxed. Double minimized cannot States transported, Michigan-Wisconsin Pipe Line Calvert, 347 157, 74 396, 98 583 (1954), nor merely consumed, Helson. A fair result achieved preloading provide substantial those facilities, including police protection maintenance public access roads.7 15 persuasive advanced changing rule, reaffirm precedents. II 16 contended should interpreted, matter law, encompass which, above, had received administrative sanction eight years. themselves bound regard 50, basis construing creates question. Red Cross Atlantic Fruit Co., 264 109, 44 274, 275—276, 68 582 (1924). possibility might if decided question create adequate independent relieves necessity considering Beecher Alabama, 389 35, 37 n. 3, 189, 190, 19 (1967); C. Wright, Courts 107, p. 488 (2d ed. 1970). other divided three issue, votes who felt determinative proceed consider light urged us do. Perkins Benguet Consol. Mining 342 437, 441—443, 72 413, 416—417, 96 485 (1952). 17 facts here. operators ferry boat took office, business, situs taxpayer's crossed Ohio River regular runs, sought 'computed thus consumed.' 248, 280. 18 If measured lower result. dangers multiple possible windfalls, suggested justifying decision, Multiple windfalls avoided State—the loading—has local imposed. fly will unable consumption.8 measurement intimately related automatically unconstitutional. Tolls aid passengers mileage traveled highways Evansville-Vanderburgh Airport Authority District Delta Airlines, 707, 1349, 620 (1972); Interstate Busses Corp. Blodgett, 276 48 230, 551 (1928). Upon us,9 constitutional barrier 20 determine compulsion warranted, avoid risk 'an affirmance differently below free, our decisions, do so.' 443, 417. We, course, express construction 21 further proceedings. 22 It so ordered. 23 Judgment 24 DOUGLAS, with whom STEWART WHITE concur, dissenting. 25 today break history Commerce Clause largely responsible creating Nation great market. protective device keep national channels open hostile legislation ban levied activities. 1873, Case Freight Tax, Wall. 232, 146, 'so far applies articles up carried ..' Id., 282. While ways can required pay way, until abandoned basic principle That what done here, filling airplanes taking off foreign journeys. segment activity, why she takeoff itself. make journey indispensable part parcel using runways purpose. 26 sustained Use Tax1 Chicago. purchases stores exempts State.2 27 Until 1963 exception subject actually burned ruling announced: 28 '(T)emporary truck. At point, converted ultimate use, therefore, Illinois.' 29 claim violates Clause, saying 'prior 55, 590. 30 act preparatory journey. states But statement made discussion relevant provides: '(T)he acquired subsequent here temporarily, State.' means extend, ground, also transportation vehicles, trucks cars, obvious that, unless removing included scope nullity, appellant maintains. means, clear neither removal taxable. properly notes thereof, 'consumption' wholly operable. Conversely, I read least partial brings play. small portion while remainder during flight. inescapable flight, problem arise. activity prepare journey, just shipment goods rail water (Puget Sound Stevedoring Comm'n Wash., 302 90, 92—94, 58 72, 73—74, 82 68; Joseph Carter Weekes 330 422, 427, 433—434, 67 815, 818, 821—822, 91 993) pickups parcels movement grounds 'for license, occupation Railway Express Agency Virginia, 359, 368, 558, 563, 337. 32 Richfield Oil Board, 329 69, 156, 80, sales ship overseas carriage. said '(t)he gave rise accrual step export process.' 84, 164. like 583, where severance transfer gas refinery pipeline pipeline. 'taxable incidence' plant immediate transmission.' 161, 398. since 'on exit 401. 33 analogous carrying exclusively business struck down Spector Motor Service O'Connor, 340 602, 608, 71 508, 511, 95 573. integral empowered impose, authorized Congress. 511—512. propels flights; power, essential is, indisputably movement. McCarroll Dixie Greyhound 309 176, 60 504, 84 683, involved Arkansas prohibited truck automobile entering gallons excise gasoline. 'gasoline immediately transported roads beyond.' 180, 506 Similarly, imposes airplane tanks, whether disapproving earlier operated office buying there. 'exacted price instrumentality commerce.' 281. invalid, follows fortiori California, Europe, out-of-state point. well settled Central Minnesota, 419, 670; Western Live Stock Bureau Revenue, 303 250, 546, 823; Lines Mealey, 334 653, 1260, 1633; Northwestern Portland Cement 358 450, 79 357, 421, commonly formulae allocate taxing derived 434, 411, 450. Yet, pieces segments taxed, reveal discrimination approving taxes exact license McGoldrick Berwind-White Coal 33, 56—58, 388, 397—399, 565; Murdock Pennsylvania, 319 105, 112—113, 63 870, 874—875, 87 1292. stated Berwind-White, 'which aimed discriminate (interstate) levy doing communication gross earnings, exaction merchandise journey' ban, they readily instrument impeding destroying 48, 393. 36 Sales taxable, though market channels. Magnano Hamilton, 292 40, 43, 54 599, 601, 78 1109; supra, 58, 398—399. 'transfer title possession, both,' 390. And 'a activity' 'delivery purchase consumption,' consequence, buyer New York City takes them him pays he shipped him, goods' 'solicitation' confirmation be. Nippert Richmond, 327 416, 66 586, 589—590, 90 760; West Point Wholesale Grocery Opelika, 354 390, 1096, 1420. Dunbar-Stanley Studios, 393 537, 89 757, 759, photographers, soliciting orders house photographs 38 came complement i.e., fill gaps arrivals departures. Henneford Silas Mason 300 577, 581, 57 524, 526, 81 814. end 582—583, 526—527; Felt Tarrant 62, 376, L.Ed (use consumption); (storage use). consistently sustained. Eastern Transport South Carolina 285 147, 52 340, 76 673; Gregg Dyeing Query, 286 472, 631, 1232; 730; 393—394. 39 Nice distinctions often necessary because, 'in sense, come commerce' (Freeman Hewit, 256, 278, 265), relates direct imposition very freedom commercial flow hundred fifty years ward Clause.' 278. 40 For borders permissible, 1155, 'not furnishing respondent's planes.' 'applied Ibid. 'It alone purposes 592. (Italics added.) time, irrevocably committed commerce, diverted 41 By contrast, levies her future preparing inescapably Taxing plane destined words, facility power3 represented become facility. marks tradition, absent Act Congress, led Clause. Without enjoy today. 42 reverse 43 WHITE, question, (1971), fuel. goes exempt 439.3(d). apply, subsequently withdrawn, after triggers Thus enough invoke stored, aircraft, partially (1929), forbids trip. seemingly cover it; fortiori, bars Moreover, Due Process Fourteenth Amendment, jurisdiction occurring Norfolk W.R. Missouri 390 317, 324—325, 995, 1000—1001, 1201 (1968), cited. Turbine (jet) terminals 15-million-gallon Des Plaines, App. 168—169. Normally, deliveries month 129. Smaller quantities transferred O'Hare. 159. parties stipulated period ranges days. 38. Plaines owned United; jointly lease shares cost repairs, loss, employment managing agent. 132, 168. 173—174. training leg stop Moline, 47—48, 586. engages charter 6. excepts '(d) physically attached incorporated 439.3. indicated suspended effect otherwise events: 'To put legislature uses, withdraw transport elsewhere, example nearby Wisconsin, apply withdrawal, view, 'used' nullified, elsewhere. define appear somewhat unusual, compelled transit (1954). similar 'exported sold exportation State' Wyoming Amici reconsideration arguing represents highwater mark Court's search early thirties formulas assist finding additional sources revenue.' Brief American Airlines 13. toll recognized 'required nondiscriminatory share burden.' Braniff Airways Nebraska Board Equalization, 590, 598, 762, 967 Commonwealth asked bear 'nondiscriminatory share' passing waters. Those consider, apparently, multistate taxation. They adoption allow every fly. 51, 588. successfully 41. No suggestion recordkeeping procedures intolerable equipment installed 439.1 seq. involving 'upon events commerce,' 393, going say: 'The illustrated

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