CSX Transportation, Inc. v. Alabama Department of Revenue

*928 CSX Transportation, Inc. (CSX) filed a petition for rehearing after we issued a substitute opinion granting the State's petition for rehearing. We issued that substitute opinion to clarify that the water carrier exemption from the sales and use tax applies only when those carriers purchase or use diesel fuel to ship freight interstate, as opposed to shipping it intrastate. See CSX Transp., Inc. v. Ala. Dep't of Revenue , 888 F.3d 1163 (11th Cir. 2018).

CSX worries that our substitute opinion may imprecisely describe the scope of the water carrier exemption. That exemption applies to diesel…