Originally Posted by
baseball
I would argue that California doesn't own the airspace, and that it is controlled by the Federal Authorities. The California Aviation Administration doesn't surpass (userp) the Federal Aviation Administration right?
You can argue all you want. The issue was long ago decided in the courts. It’s written into the tax code.
Although not discussed in the case, Tucker will also have to consider the state income tax consequences of where his income originates. Federal law provides that certain interstate transportation and commerce employees, such as pilots, are subject to tax in their state of residence and any state in which they earn more than 50 percent of their pay for being a pilot. This is determined by looking to whether the pilot’s flight time in any non-residence state exceeds 50 percent of the total flight time worked by the pilot while employed during the calendar year. The pilot may be entitled to a tax credit in his residence state for taxes on his pay that is paid to other states.