CSX TRANSPORTATION, INC., PLAINTIFF-APPELLANT,
v.
ALABAMA DEPARTMENT OF REVENUE, COMMISSIONER, ALABAMA DEPARTMENT OF REVENUE, DEFENDANTS-APPELLEES
PER CURIAM: 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 competitors from the sales and use taxes the State imposes on railroads when they purchase or consume diesel fuel. See Alabama Department of Revenue v. CSX Transportation, Inc., 575 U.S.-, 135 S.Ct. 1136, 1143-44, 191 L.Ed.2d 113 (2015) (stating that “an alternative, roughly equivalent tax is one possible justification that renders a tax disparity nondiscriminatory,” and, while the State “cannot offer a similar defense with respect to its exemption for water carriers,” it offers other justifications that should be considered on remand).
In light of the Supreme Court’s decision and after the benefit of supplemental briefing by the parties, we vacate our prior opinion, reported at 720 F. 3d 863 (11th Cir.2013), vacate the judgment of the district court, and remand this case to the district court for further proceedings consistent with the Supreme Court’s opinion. VACATED and REMANDED.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
CSX Transp., Inc. v. Ala. Dep't OF Revenue, 888 F.3d 1163 (11th Cir. 2018)…nate against CSX. CSX Transp., Inc. v. Ala. Dep't of Revenue, 892 F. Supp. 2d 1300 (N.D. Ala. 2012), rev'd and remanded, 720 F. 3d 863 (11th Cir. 2013), rev'd and remanded, 575 U.S. ----, 135 S.Ct. 1136, 191 L.Ed.2d 113 (2015), vacated and remanded, 797 F. 3d 1293 (11th Cir. 2015). The district court concluded that the motor carrier exemption to the sales and use tax is justified because motor carriers pay a "substantially similar" amount under the excise tax that applies to them. Id. at 1313. As to water ca…1 / 3
-
CSX Transp., Inc. v. Ala. Dep't OF Revenue, 886 F.3d 974 (11th Cir. 2018)…nate against CSX. CSX Transp., Inc. v. Ala. Dep't of Revenue, 892 F. Supp. 2d 1300 (N.D. Ala. 2012), rev'd and remanded, 720 F. 3d 863 (11th Cir. 2013), rev'd and remanded, 575 U.S. ----, 135 S.Ct. 1136, 191 L.Ed.2d 113 (2015), vacated and remanded, 797 F. 3d 1293 (11th Cir. 2015). The district court concluded that the motor carrier exemption to the sales and use tax is justified because motor carriers pay a "substantially similar" amount under the excise tax that applies to them. Id. at 1313. As to water ca…1 / 3
Authorities Cited
- Ala. Dep't OF Revenue v. CSX Transp., Inc., 135 S. Ct. 1136 (U.S. 2015)
- CSX Transp., Inc. v. Ala. Dep't OF Revenue, 720 F.3d 863 (11th Cir. 2013)