Csx Transportation, Inc. v. Alabama Department of Revenue

CSX Transportation, Inc. (CSXT) appeals the one-page order of the district court dated December 16, 2008, dissolving its preliminary injunction from the imposition of Alabama’s sales and use tax on diesel fuel. The district court sua sponte dismissed CSXT’s case on the basis that Norfolk Southern Railway Co. v. Alabama Dept. of Rev., 550 F.3d 1306 (11th Cir.2008) was dispositive.

CSXT asserts that the sales and use tax on diesel fuel discriminates against railroad companies in violation of Section 306(l)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. §…