Opinion ID: 1213419
Heading Depth: 1
Heading Rank: 2

Heading: Anti-Hijacking Surveillance Equipment

Text: This equipment is required by federal law in an attempt to cope with the catastrophic acts of aircraft piracy or hijacking. But, the fact that anti-hijacking surveillance equipment is required under federal law does not in and of itself render the equipment subject to exempt status under | 58-441.6(u). See Community Bus, supra, 214 Va. at 159, 198 S.E.2d at 621; Fyr-Fyter Co. Glander, 150 Ohio St. 118, 124, 80 N.E.2d 776, 779 (1948). However, a common carrier of passengers for hire by air is under a duty to exercise the highest degree of care for the safety of its passengers compatible with the normal prosecution of its business. See Annot., 73 A.L.R.2d 346, | 4(a) at 358-69 (1960), and the great number of cases there collected. This is, of course, the ordinary rule as to common carriers generally. See Norfolk W. R. Co. Tanner, 100 Va. 379, 382, 41 S.E. 721, 722 (1902); 3B Mich. Jur., Carriers, | 49 at 82-85 (1976). Hijackers present a serious threat to the safety of commercial airline passengers and aircraft. Anti-hijacking equipment is deployed to prevent hijackers from boarding aircraft and to safeguard passengers and the aircraft itself. Culpability of a commercial airline carrier may occur because of its failure to take recognized steps to safeguard its passengers against air piracy. Hence, we hold that anti-hijacking equipment is used directly in United's rendition of its common carrrier service, and it is exempt from taxation under the provisions of Code | 58-441.6(u)