JetBlue, Florida Agency Seek Early Outs From Income Tax Case

JetBlue Airways Corp. and the Florida Department of Revenue both want a lawsuit over how to decide much of a commercial airline’s income is taxable in the state decided without trial.

Florida law requires an air or sea transportation company to add up every mile it carries passengers within a geographical area statutorily defined by latitude and longitude. But that box includes international waters and portions of other states where Florida has no authority to tax, JetBlue argued in a motion for summary judgment asking the Florida Circuit Court, Second Judicial Circuit, to invalidate the state’s tax assessment.

The agency ...