BNSF Railway Company v. Alabama Department of Revenue

UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ALABAMA SOUTHERN DIVISION BNSF RAILWAY COMPANY, } } Plaintiff, } } v. } Case No.: 2:11-cv-01047-MHH } ALABAMA DEPARTMENT OF } REVENUE, et al., } } Defendants. } NORFOLK SOUTHERN } RAILWAY COMPANY, } } Plaintiff, } } v. } Case No.: 2:13-cv-01305-MHH } ALABAMA DEPARTMENT OF } REVENUE, et al., } } Defendants. } ALABAMA SOUTHERN } RAILROAD, LLC, et al., } } Plaintiffs, } } v. } Case No.: 2:14-cv-00283-MHH } ALABAMA DEPARTMENT OF } REVENUE, et al., } } Defendants. } MEMORANDUM OPINION [W]e hold that Alabama’s sales and use tax violates the…