All airlines know how to get around additional taxes. Back in the mid-2000's Frontier wouldn't accept delivery of new aircraft in Denver to avoid around $1.3 million in taxes by the City of Denver. Instead they would put them into service in Phoenix.https://www.bizjournals.com/denver/stor ... tory4.html
This was still true in 2013. Not sure if the laws have changed on that specific issue.
Airlines and aircraft owners take advantage of tax law differences in all kinds of ways. For instance, if an aircraft that is leased to an airline changes hands, the lessor and the airline will coordinate to ensure the legal transfer happens while the aircraft is on the ground in a good jurisdiction. You will have airline dispatch coordinated with a law firm, a message will go from dispatch to the law firms involved that the aircraft is on the ground in a "good" jurisdiction, and the paperwork will be executed (which means taking pre-signed pages out of escrow and making them effective) while the aircraft is turning around on the ground. One of these things that the vast majority of people don't know but which is routine. And in doing that, you save a ton of money. Which basically means that by-and-large, unfavorable tax laws for airlines/aircraft are futile because transactions are specifically arranged to sidestep such jurisdictions. The asset is mobile, so make sure the asset is in a good jurisdiction when the transaction occurs. Pretty simple.
Denver and/or Colorado at one point charged sales taxes on parts, which meant that airlines systematically avoided doing MX in Denver. The Mayor wanted DEN to be an aerotropolis, and it was gently pointed out that charging sales tax made that idea a non-starter. So that, as I recall, was changed.
DEN is (pre Covid) one of the busiest airports in the world, at least three airlines (F9, WN, UA) should be doing a ton of MX there, plus there are many other carriers that overnight a significant number of aircraft and who could do MX on a systematic or opportunistic basis.
I believe I read recently that WN was starting an MX base in DEN, which makes total sense, but only if there's no sales tax charged on parts. So that would be one downstream benefit of having changed the rules on parts. So now there will be some significant number of MX jobs in DEN that there weren't before. And being a mechanic pays pretty well.
It changed in Denver starting in 2015, but it goes to show the impact of taxes and how companies can navigate so they are not paying more than they need to in taxes or tariffs in the case of Delta.https://www.denvergov.org/content/dam/d ... rcraft.pdf
318, 319, 320, 321, 332, 333, 388, 707, 717, 722, 732, 733, 734, 73Q, 735, 73G, 738, 7M8, 739, 752, 753, 742, 74L, 744, 762, 763, 772, 77L, 77W, 789, 142, CN1, CR2, CR7, DC8, DH2, DH8, D8Q, D10, D95, EM2, ER3, ER4, E70, 100, J31, M11, M83, M88, M90, SF3