Southwest Airlines Co. v. State Department of RevenueAnnotate this Case
The Supreme Court affirmed the decision of the court of appeals affirming the circuit court's determination that Southwest Airlines and AirTran Airways (collectively, Southwest) does not qualify for the "hub facility" property tax exemption, holding that Southwest was not entitled to the hub facility exemption.
The hub facility provision exempts from property taxes all property of an air carrier company if the company operated at least forty-five common carrier departing flights each weekday in the prior year from a facility at a Wisconsin airport. On appeal, Southwest argued that, under a strict but reasonable interpretation of Wis. Stat. 70.11(42)(a)2.a, it was entitled to the property tax exemption for both its 2013 and 2014 tax assessments. The Supreme Court affirmed, holding that because Southwest did not operate forty-five departing flights on each weekday without exception, Southwest was not entitled to the hub facility exemption for either the 2013 or 2014 property tax assessment.