Alabama Department of Revenue v. CSX Transportation, Inc.

Alabama Department of Revenue v. CSX Transportation, Inc., 575 U.S. ___ (2015), was a United States Supreme Court case in which the Court held that "the Eleventh Circuit properly concluded that CSX's competitors are an appropriate comparison class for the Railroad Revitalization and Regulation Reform Act of 1976's subsection (b)(4) claim."[1] The Act prohibits states from imposing "another tax that discriminates against a rail carrier" and the Court found that the Eleventh Circuit "erred in refusing to consider whether Alabama could justify its decision to exempt motor carriers from its sales and use taxes through its decision to subject motor carriers to a fuel excise tax."[2]

Alabama Department of Revenue v. CSX Transportation, Inc.
Argued December 9, 2014
Decided March 4, 2015
Full case nameAlabama Department of Revenue, et al., Petitioners v. CSX Transportation, Inc.
Docket no.13–553
Citations575 U.S. ___ (more)
135 S. Ct. 1136; 191 L. Ed. 2d 113
Case history
PriorCSX Transp., Inc. v. Ala. Dep't of Revenue, 892 F. Supp. 2d 1300 (N.D. Ala. 2012); reversed, 720 F.3d 863 (11th Cir. 2013); cert. granted, 134 S. Ct. 2900 (2014).
Holding
In determining sales tax discrimination, courts must view the state's tax scheme as a whole rather than just the challenged provision.
Court membership
Chief Justice
John Roberts
Associate Justices
Antonin Scalia · Anthony Kennedy
Clarence Thomas · Ruth Bader Ginsburg
Stephen Breyer · Samuel Alito
Sonia Sotomayor · Elena Kagan
Case opinions
MajorityScalia, joined by Roberts, Kennedy, Breyer, Alito, Sotomayor, Kagan
DissentThomas, joined by Ginsburg
Laws applied
Railroad Revitalization and Regulation Reform Act of 1976

Opinion of the Court

Associate Justice Antonin Scalia authored the Court's 7–2 decision.[1]

See also

References
  1. Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, 575 U.S. ___ (2015).
  2. http://www.scotusblog.com/case-files/cases/alabama-department-of-revenue-v-csx-transportation-inc/
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