Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of Missouri

BEAM, Circuit Judge.

Burlington Northern Santa Fe Railway Company (Burlington Northern) appeals the district court’s holding that the State of Missouri did not violate 49 U.S.C. § 11501(b)(4) of the Railroad Revitalization and Regulatory Reform Act (the 4-R Act) by discriminating against the railroads with sales and use taxes on fuel. Although we find the district court seems to have used the proper comparison class, we find that it improperly reviewed the entire state tax structure to determine if discrimination had occurred. Accordingly, we reverse.

I. BACKGROUND

The State of Missouri imposes…