Jay Maynard wrote:
Actually, the Minnesota use tax *does* intend to charge for use of the
airports and airspace: it's due if an aircraft uses either for more
than 60 days out of the first year.

Speaking only of use of the airspace over a state (e.g. overflight but
no landing), there is a federal law I believe prohibits a state from
charging any taxes or fees for such a transit:

" (b) Prohibitions.--Except as provided in subsection (c) of this
section and section 40117 of this title, a State, a political
subdivision of a State, and any person that has purchased or leased an
airport under section 47134 of this title may not levy or collect a tax,
fee, head charge, or other charge on--
(1) an individual traveling in air commerce;
(2) the transportation of an individual traveling in air commerce;
(3) the sale of air transportation; or
(4) the gross receipts from that air commerce or transportation.

(c) Aircraft Taking Off or Landing in State.--A State or political
subdivision of a State may levy or collect a tax on or related to a
flight of a commercial aircraft or an activity or service on the
aircraft only if the aircraft takes off or lands in the State or
political subdivision as part of the flight."

Additional context may be found here (in case I have misinterpreted
the law):

http://frwebgate.access.gpo.gov/cgi-...:+49USC4011 6