Bailey Company, which has offices in six states, owns an airplane that company executives use to travel from office to office. When the plane is not in use, it is stored in a hangar located in a jurisdiction that doesn’t levy a personal property tax on business tangibles. When the plane is in use, it is stored on a temporary basis in hangars located in jurisdictions that tax business tangibles. Identify the tax issue or issues suggested by the situations, and state issue in the form of a question.