CSX Transportation, Inc. v. Alabama Department of Revenue

This court previously determined the State of Alabama failed to sufficiently justify its decision to impose certain taxes on rail carriers, including CSX Transportation, Inc., when motor carriers and water carriers (both railroad competitors) are not subject to the same. See CSX Transportation, Inc. v. Alabama Department of Revenue, 720 F.3d 863 (11th Cir.2013). The Supreme Court reversed and remanded, concluding that we should reconsider whether the State has offered sufficient justification — through the imposition of an alternative, comparable tax or otherwise— for exempting railroad…