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It says there's an annual 4% tax on commercial aircraft. The aircraft are to be taxed "where situated" on January 1st. So if they happen to be in TX or MS on January 1, oh well. Never worked for an operator that did this but it sounds like something Westwind would try, at least for a spare.

https://www.latax.state.la.us/Menu_RulesRegulations/Rules%20and%20Regs%20Changes/RULES.AC.pdf