Legal Opinion
CSX Transportation, Inc. v. Alabama Department of Revenue
Court of Appeals for the Eleventh Circuit
Decided July 1, 2013No. 12-14611PublishedCited by 8 opinions
1Opinion of the Court
WILSON, Circuit Judge:
The State of Alabama (State) imposes a 4% sales tax on the gross receipts of retail businesses, and a 4% use tax on the storage, use, or consumption of tangible personal property. See Ala.Code §§ 40-23-2(1), -61(a).1 Appellant CSX Transportation, Inc. (CSX), an interstate rail carrier, pays the 4% sales tax whenever it purchases diesel fuel in the State. CSX’s main competitors in the State — interstate motor and water carriers — do not. In this appeal, we must decide whether exempting CSX’s main competitors from the State’s sales tax is discriminatory as to rail carriers…
2Cases cited12 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- 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
- Alphamed, Inc. v. B. Braun Medical, Inc.Court of Appeals for the Eleventh Circuit · 2004
- Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of RevenueCourt of Appeals for the Eighth Circuit · 1991
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Alabama Dept. of Revenue v. CSX Transp., Inc.Supreme Court of the United States · 2015
- CSX Transportation, Inc. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2018
- Union Pacific Railroad Co. v. Tenn. Dep't of RevenueCourt of Appeals for the Sixth Circuit · 2015
- CSX Transportation, Inc. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2015
- CSX Transportation, Inc. v. Alabama Department of RevenueDistrict Court, N.D. Alabama · 2017
3 more not listed; retrieve them via the Exa API.