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UNION PACIFIC R. CO. v. MINNESOTA DEPT. OF REVENUE

No. 06-3397.

507 F.3d 693 (2007)

UNION PACIFIC RAILROAD COMPANY; Soo Line Railroad Company, doing business as Canadian Pacific Railway, Appellants, v. MINNESOTA DEPARTMENT OF REVENUE, Sued as Department of Revenue of the State of Minnesota; Ward Einess, Appellees. Multistate Tax Commission, Amicus Curiae-Amicus on Behalf of Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: November 6, 2007.

Attorney(s) appearing for the Case

Betty Jo Christian, argued, Washington DC (Richard G. Smith, Eugene A. Ritti, Boise ID, John D. Clopper, Washington DC and Patrick Sweeney, Rodney A. Honkanen, St. Paul, MN, on the brief), for appellants.

Barry Greller, AAG, argued, St. Paul, MN (Roxanne Bland, Shirley K. Sicilian, Multistate Tax Commission, Washington DC, on the brief of Amicus Curiae in support of State of Minnesota), for appellees.

Before WOLLMAN, JOHN R. GIBSON, and MURPHY, Circuit Judges.

WOLLMAN, Circuit Judge.

Union Pacific Railroad Company and Soo Line Railroad Company ("the Railroads") appeal from the district court's grant of summary judgment in favor of the Minnesota Commissioner of Revenue, the Minnesota Department of Revenue, and the State of Minnesota (hereinafter collectively referred to as "the State"). We reverse.

I.

Minnesota imposes a sales or use tax of 6.5% on certain items purchased or consumed in the state. MINN...

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