"James Robinson" wrote in message
. ..

Not necessarily. I recall that Kansas wanted a cut of the taxes on
alcohol sales based on the time that airlcraft were in the airspace above
the state, whether they landed in the state or not.

All in the interest of looking at new and imaginative ways of taxing
people who don't vote in that state.

Didn't California try to collect tax on aircraft that overflew the state? I
think they were owned by California Corporations, and were kept in another
state to avoid taxes.