California Court of Appeal Reverses Superior Courts Jet Fuel Tax Exemption Ruling

The California Court of Appeal issued a decision reversing the Superior Court of Fresno County’s judgment that county sales tax ordinances automatically incorporated a 1991 legislative change eliminating a jet fuel tax exemption. The case involved a dispute over county taxes on jet fuel sales, with Southwest Jet Fuel Company seeking a tax refund claiming it only owed taxes on 20 percent of its jet fuel sales based on a previous exemption. The court concluded that the county ordinances lawfully incorporated the Legislature’s elimination of the jet fuel sales exemption, and that Proposition 62 did not require voter approval because ...