Supreme Court upholds railroad challenge to discriminatory taxation

[JURIST] The US Supreme Court [official website; JURIST news archive] on Tuesday ruled [opinion, PDF] 7-2 in CSX Transportation, Inc. v. Alabama Department of Revenue [Cornell LII backgrounder] that a railroad may challenge sales and use taxes that apply to rail carriers but exempt their competitors in the transportation industry. Railroads pay a 4 percent sales tax and a 4 percent use tax to the state of Alabama when they purchase or consume diesel fuel. Interstate motor and water carriersthe…

By |2011-03-19T20:56:13+00:00March 19th, 2011|Uncategorized|Comments Off on Supreme Court upholds railroad challenge to discriminatory taxation