Last month, the Florida Department of Revenue filed a Motion to Dismiss JetBlue’s constitutional challenges to the “Florida Box” used to calculate revenue miles for Florida’s corporate income tax apportionment formula for airlines. While it is common for special industries like airlines to have unique apportionment formulas, Florida uniquely includes revenue miles which far exceed the geographical boundaries of the state, including parts of Alabama, Georgia, and a large portion of the Gulf of Mexico.
On September 26, JetBlue responded to the Motion to Dismiss with a Motion for Summary Judgement. Subsequently, on October 17, JetBlue filed its Response to Motion to Dismiss. A Hearing is currently set for November 5th.
Jeanette Moffa, Esq.
Phone: (954) 800-4138
Email: [email protected]
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
