CSX TRANSPORTATION, INC., Plaintiff-Appellant,
v.
ALABAMA DEPARTMENT OF REVENUE, Commissioner, Alabama Department of Revenue, Defendants-Appellees.
United States Court of Appeals, Eleventh Circuit.https://leagle.com/images/logo.png
July 1, 2013.
July 1, 2013.
Attorney(s) appearing for the Case
James Wiley McBride, Baker Donelson Bearman Caldwell & Berkowitz, PC, Washington, DC, Stephen Dorr Goodwin, Baker Donelson Bearman Caldwell & Berkowitz, PC, Memphis, TN, J. Forrest Hinton, Jr., Baker Donelson Bearman Caldwell & Berkowitz, PC, Birmingham, AL, for Plaintiff-Appellant.
Margaret Johnson McNeill, Glenmore Patrick Powers, II, State of Alabama Department of Revenue, W. Keith Maddox, Alabama Department of Revenue, Legal Division, John Cowles Neiman, Jr., Atty. Gen.'s Office, Montgomery, AL, for Defendants-Appellees.
Betty Jo Christian, Theodore Nathan Nemeroff, Timothy Mason Walsh, Steptoe & Johnson, LLP, Washington, DC, for Association of American Railroads, Amicus Curiae.
Richard Pianka, American Trucking Association, Arlington, VA, for The American Trucking Associations, Inc., Amicus Curiae.
Before WILSON and COX, Circuit Judges, and BOWEN, District Judge.
United States Court of Appeals, Eleventh Circuit.
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 —...
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