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BURLINGTON NORTHERN v. COM'R OF REVENUE

No. C0-93-466.

509 N.W.2d 551 (1993)

BURLINGTON NORTHERN RAILROAD COMPANY, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

December 17, 1993.

Attorney(s) appearing for the Case

Sue Ann Nelson, Tracy M. Smith, Minneapolis, James W. McBride, Anne M. Stolee, Washington, DC, for relator.

Hubert H. Humphrey, III, Atty. Gen., Thomas M. O'Hern, Jr., Barry R. Greller, Sp. Asst. Attys. Gen., St. Paul, for respondent.

Heard, considered, and decided by the court en banc.

SIMONETT, Justice.

We conclude that Minnesota's transaction-based sales and use tax as applied to railroad rolling stock and repair parts violates the federal law against discriminatory taxation of railroads. We reverse the contrary ruling of the Tax Court.

Federal law provides:

The following acts unreasonably burden and discriminate against interstate commerce, and a State * * * may not do any of them: * * * * * * (4) impose another...

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