CSX Transportation, Inc. v. AL Dep't of Revenue, No. 12-14611 (11th Cir. 2015)

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This court previously determined that the State of Alabama failed to sufficiently justify its decision to impose certain taxes on rail carriers, including CSX Transportation, when motor carriers and water carriers (both railroad competitors) are not subject to the same. Then the Supreme Court reversed and remanded, concluding that the court should reconsider whether the State has offered sufficient justification for exempting railroad competitors from the sales and use taxes the State imposes on railroads when they purchase or consume diesel fuel. The court vacated its prior opinion, vacated the judgment of the district court, and remanded for further proceedings consistent with the Supreme Court's opinion.

The court issued a subsequent related opinion or order on March 23, 2018.
The court issued a subsequent related opinion or order on April 25, 2018.
The court issued a subsequent related opinion or order on May 31, 2018.

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Case: 12-14611 Date Filed: 08/19/2015 Page: 1 of 3 [PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ No. 12-14611 ________________________ D.C. Docket No. 2:08-cv-00655-AKK CSX TRANSPORTATION, INC., Plaintiff - Appellant, versus ALABAMA DEPARTMENT OF REVENUE, COMMISSIONER, ALABAMA DEPARTMENT OF REVENUE, Defendants - Appellees. ________________________ Appeal from the United States District Court for the Northern District of Alabama ________________________ (August 19, 2015) ON REMAND FROM THE UNITED STATES SUPREME COURT Case: 12-14611 Date Filed: 08/19/2015 Page: 2 of 3 Before WILSON and COX, Circuit Judges, and BOWEN, * District Judge. 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 CSX Transportation, Inc. v. Alabama Department of Revenue, 575 U.S. ___, 135 S. Ct. 1136, 1143–44 (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 * Honorable Dudley H. Bowen, Jr., United States District Judge for the Southern District of Georgia, sitting by designation. 2 Case: 12-14611 Date Filed: 08/19/2015 Page: 3 of 3 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. 3

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