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CSX TRANSP., INC. v. ALABAMA DEPT. OF REVENUE

No. 12-14611.

720 F.3d 863 (2013)

CSX TRANSPORTATION, INC., Plaintiff-Appellant, v. ALABAMA DEPARTMENT OF REVENUE, Commissioner, Alabama Department of Revenue, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

July 1, 2013.

Attorney(s) appearing for the Case

James Wiley McBride , Baker Donelson Bearman Caldwell & Berkowitz, PC, Washington, DC, Stephen Dorr Goodwin , Baker Donelson Bearman Caldwell & Berkowitz, PC, Memphis, TN, J. Forrest Hinton, Jr. , Baker Donelson Bearman Caldwell & Berkowitz, PC, Birmingham, AL, for Plaintiff-Appellant.

Margaret Johnson McNeill , Glenmore Patrick Powers, II , State of Alabama Department of Revenue, W. Keith Maddox , Alabama Department of Revenue, Legal Division, John Cowles Neiman, Jr. , Atty. Gen.'s Office, Montgomery, AL, for Defendants-Appellees.

Betty Jo Christian , Theodore Nathan Nemeroff , Timothy Mason Walsh, Steptoe & Johnson, LLP, Washington, DC, for Association of American Railroads, Amicus Curiae.

Richard Pianka , American Trucking Association, Arlington, VA, for The American Trucking Associations, Inc., Amicus Curiae.

Before WILSON and COX, Circuit Judges, and BOWEN, District Judge.

WILSON, Circuit Judge:

The State of Alabama (State) imposes a 4% sales tax on the gross receipts of retail businesses, and a 4% use tax on the storage, use, or consumption of tangible personal property. See Ala.Code §§ 40-23-2(1), -61(a).1 Appellant CSX Transportation, Inc. (CSX), an interstate rail carrier, pays the 4% sales tax whenever it purchases diesel fuel in the State. CSX's main competitors in the State —...

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