Legal Opinion
Burlington Northern Railroad v. Commissioner of Revenue
Supreme Court of Minnesota
Decided December 17, 1993No. C0-93-466PublishedCited by 12 opinions
1Opinion of the Court
SIMONETT, Justice.
We conclude that Minnesota’s transaction-based sales and use tax as applied to railroad rolling stock and repair parts violates the federal law against discriminatory taxation of railroads. We reverse the contrary ruling of the Tax Court.
Federal law provides:
The following acts unreasonably burden and discriminate against interstate commerce, and a State * * * may not do any of them:
******(4) impose another tax that discriminates against a rail carrier * * *.
49 U.S.C. § 11503(b) (1988), known as Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976,…
2Cases cited8 opinions
- Wainwright v. HutchinsSupreme Court of the United States · 1984
- Bair v. AtchisonSupreme Court of the United States · 1984
- Burlington Northern Railroad Company v. City of Superior, WisconsinCourt of Appeals for the Seventh Circuit · 1991
- The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1987
- Ogilvie v. State Board of EqualizationCourt of Appeals for the Eighth Circuit · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of MissouriCourt of Appeals for the Eighth Circuit · 1999
- Norfolk Southern Railway Co. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2008
- Burlington Northern Railroad v. CommissionerSupreme Court of Minnesota · 2000
- 96 Cal. Daily Op. Serv. 1408, 96 Daily Journal D.A.R. 2443 the Atchison, Topeka and Santa Fe Railway Company, a Delaware Corporation Southern Pacific Transportation Company Arizona Central Railroad v. State of Arizona Arizona Department of Revenue City of Phoenix and Town of CliftonCourt of Appeals for the Ninth Circuit · 1996
- Union Pacific Railroad Co. v. Tenn. Dep't of RevenueCourt of Appeals for the Sixth Circuit · 2015
7 more not listed; retrieve them via the Exa API.