csx
transportation
alabama
department
revenue
et
argued
november
decided
february
petitioner
csx
interstate
rail
carrier
operates
pays
taxes
alabama
state
imposes
sales
use
taxes
railroads
purchase
consume
diesel
fuel
exempts
main
competitors
interstate
motor
water
carriers
csx
sued
respondents
alabama
department
revenue
commissioner
alabama
claiming
tax
scheme
discriminates
railroads
violation
railroad
revitalization
regulatory
reform
act
act
act
bars
four
forms
discriminatory
taxation
three
delineated
prohibitions
deal
property
taxes
fourth
provision
forbids
state
mpose
another
tax
discriminates
rail
carrier
district
dismissed
csx
suit
cognizable
act
basis
decision
department
revenue
acf
industries
eleventh
circuit
affirmed
held
csx
may
challenge
alabama
sales
use
taxes
pp
csx
challenging
another
tax
within
subsection
plain
meaning
act
define
tax
thus
looks
word
ordinary
definition
expansive
state
seeking
raise
revenue
may
choose
among
multiple
forms
taxation
property
income
transactions
activities
nother
tax
thus
best
understood
encompass
tax
state
might
impose
asset
transaction
except
property
taxes
already
addressed
subsections
reason
interpret
subsection
applying
taxes
imposed
lieu
property
taxes
time
act
passage
moreover
csx
complaint
contrary
eleventh
circuit
apparent
view
protest
alabama
imposition
taxes
fuel
exemptions
state
given
may
play
central
role
csx
argument
complaint
essential
subject
remains
taxes
imposed
key
question
thus
becomes
whether
tax
might
said
discriminate
railroad
subsection
state
granted
exemptions
tax
entities
railroad
competitors
statute
define
discriminates
looks
term
ordinary
meaning
fail
treat
persons
equally
reasonable
distinction
found
favored
favored
charge
one
group
taxpayers
rate
another
group
rate
groups
relevant
respects
discriminate
latter
discrimination
continues
favored
group
rate
goes
exemption
say
tax
discriminate
adopt
definition
odds
word
natural
meaning
repeatedly
recognized
tax
schemes
exemptions
may
discriminatory
see
davis
michigan
department
treasury
even
department
revenue
acf
industries
eleventh
circuit
heavily
relied
dismissing
csx
suit
made
clear
tax
exemptions
variant
tax
discrimination
addition
statute
prohibition
discrimination
applies
regardless
whether
favored
entities
interstate
local
distinctions
drawn
statute
interstate
local
actors
alabama
suggests
railroads
actors
whether
interstate
local
pp
acf
industries
require
different
result
held
railroads
contest
property
tax
exemptions
subsection
reasoning
illogical
permit
challenge
subsections
provisions
specifically
addressing
property
taxes
permitted
grant
property
tax
exemptions
reading
subvert
statutory
plan
contravene
canon
construction
statute
interpreted
render
one
part
inoperative
contrary
alabama
argument
structural
analysis
apply
subsections
specifically
allow
property
tax
exemptions
neither
provision
act
speaks
exemptions
like
issue
congress
expressed
intent
allo
grant
exemptions
reading
subsection
encompass
poses
danger
nullify
ing
congressional
policy
choice
otherwise
subverting
statutory
plan
alabama
efforts
borrow
acf
industries
analysis
similarly
fail
also
unavailing
alabama
argument
even
acf
industries
reasoning
limited
property
tax
exemptions
holding
must
extend
tax
exemptions
order
prevent
inconsistent
anomalous
results
treatment
property
taxes
pp
fed
appx
reversed
remanded
kagan
delivered
opinion
roberts
scalia
kennedy
breyer
alito
sotomayor
joined
thomas
filed
dissenting
opinion
ginsburg
joined
csx
transportation
petitioner
alabama
department
revenue
et
al
writ
certiorari
appeals
eleventh
circuit
february
justice
kagan
delivered
opinion
railroad
revitalization
regulatory
reform
act
restricts
ability
state
local
governments
levy
discriminatory
taxes
rail
carriers
consider
whether
railroad
may
invoke
statute
challenge
sales
use
taxes
apply
rail
carriers
among
others
exempt
competitors
transportation
industry
conclude
railroad
may
congress
enacted
railroad
revitalization
regulatory
reform
act
act
act
restore
financial
stability
railway
system
among
purposes
stat
help
achieve
goal
congress
targeted
state
local
taxation
schemes
discriminate
rail
carriers
burlington
northern
oklahoma
tax
provision
act
issue
codified
bars
localities
engaging
four
forms
discriminatory
taxation
stat
section
describes
prohibited
practices
begins
three
provisions
addressed
specifically
property
taxes
concludes
provision
concerning
taxes
according
subdivisions
may
assess
rail
transportation
property
value
higher
ratio
true
market
value
rail
transportation
property
ratio
assessed
value
commercial
industrial
property
assessment
jurisdiction
true
market
value
commercial
industrial
property
levy
collect
tax
assessment
may
made
paragraph
subsection
levy
collect
ad
valorem
property
tax
rail
transportation
property
tax
rate
exceeds
tax
rate
applicable
commercial
industrial
property
assessment
jurisdiction
impose
another
tax
discriminates
rail
carrier
following
subsection
confers
jurisdiction
federal
courts
prevent
violation
notwithstanding
tax
injunction
act
ordinarily
prohibits
federal
courts
enjoining
collection
state
taxes
remedy
available
state
petitioner
csx
transportation
csx
interstate
rail
carrier
operates
alabama
pays
taxes
alabama
imposes
sales
tax
gross
receipts
retail
businesses
code
cum
supp
use
tax
storage
use
consumption
tangible
personal
property
railroads
pay
taxes
purchase
consume
diesel
fuel
railroads
main
competitors
interstate
motor
water
carriers
generally
exempt
paying
sales
use
taxes
fuel
although
fuel
motor
carriers
subject
separate
excise
tax
alleging
alabama
tax
scheme
discriminates
railroads
violation
act
csx
sued
respondents
alabama
department
revenue
commissioner
alabama
state
federal
district
particular
csx
complained
state
impose
sales
use
taxes
railroads
purchase
consumption
diesel
fuel
exempting
motor
water
carriers
taxes
app
complaint
district
dismissed
csx
suit
cognizable
act
appeals
eleventh
circuit
affirmed
brief
per
curiam
decision
fed
appx
eleventh
circuit
rested
earlier
decision
norfolk
southern
alabama
dept
revenue
involved
nearly
identical
challenge
application
alabama
sales
use
taxes
norfolk
southern
eleventh
circuit
rejected
plaintiff
railroad
challenge
principally
reliance
decision
department
revenue
acf
industries
case
held
railroad
invoke
challenge
generally
applicable
property
tax
basis
certain
property
exempt
tax
eleventh
circuit
recognized
case
involved
sales
use
taxes
property
taxes
statutory
scheme
separately
addresses
norfolk
southern
concluded
however
difference
immaterial
accordingly
held
railroad
object
alabama
sales
use
taxes
simply
state
provides
exemptions
csx
petitioned
writ
certiorari
arguing
eleventh
circuit
misunderstood
acf
industries
noting
split
authority
concerning
whether
railroads
may
bring
challenge
taxes
competitors
granted
certiorari
reverse
ii
begin
case
statutory
interpretation
language
statute
hardt
reliance
standard
life
ins
slip
section
provides
state
may
mpose
another
tax
discriminates
rail
carrier
csx
wishes
bring
action
provision
rail
carriers
motor
water
carriers
must
pay
alabama
sales
use
taxes
diesel
fuel
determine
whether
suit
may
go
forward
must
therefore
answer
two
questions
csx
challenging
another
tax
within
meaning
statute
might
tax
discriminate
rail
carriers
exempting
competitors
excise
tax
like
alabama
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use
tax
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tax
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act
define
tax
statute
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place
matters
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ambit
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word
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taxpayers
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income
transactions
activities
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tax
used
subsection
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understood
refer
precisely
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form
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state
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asset
transaction
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property
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addressed
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burlington
northern
superior
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tax
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use
tax
occupation
tax
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tax
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reason
interpret
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taxes
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instead
property
taxes
time
act
passage
see
brief
respondents
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state
washington
et
al
amici
curiae
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favor
construction
relies
house
report
concerning
bill
described
subsection
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imposition
lieu
tax
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report
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bill
abandoned
house
report
narrowing
language
described
subsection
written
prohibiting
without
limitation
imposition
tax
results
discriminatory
treatment
railroad
conf
pp
accord
statutory
language
real
crux
matter
subsection
speaks
clearly
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legislative
report
misdescribing
provision
succeed
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agree
eleventh
circuit
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view
csx
challenge
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tax
complaint
relies
exemptions
state
given
see
norfolk
southern
language
section
prohibits
discriminatory
discriminatory
tax
exemption
brief
american
trucking
amicus
curiae
complaint
protests
alabama
imposition
taxes
fuel
csx
uses
complaint
requests
alabama
cease
collect
taxes
csx
app
exemptions
doubt
play
central
role
csx
argument
demonstrate
csx
view
state
sales
use
taxes
discriminate
railroads
see
essential
subject
complaint
remains
taxes
alabama
levies
csx
key
question
thus
becomes
whether
tax
might
said
discriminate
railroad
subsection
state
granted
exemptions
tax
entities
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competitors
statute
define
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look
ordinary
meaning
word
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supra
discrimination
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persons
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distinction
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law
dictionary
ed
accord
ed
see
also
webster
third
new
international
dictionary
discriminates
means
make
difference
treatment
favor
class
categorical
basis
disregard
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merit
charge
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group
taxpayers
rate
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group
rate
groups
relevant
respects
discriminate
latter
discrimination
continues
indeed
increases
state
takes
favored
group
rate
exemption
see
west
lynn
creamery
healy
scalia
concurring
judgment
noting
tax
favored
persons
different
principle
discriminatory
tax
imposing
higher
liability
disfavored
persons
say
tax
exemption
discriminate
assuming
groups
similarly
situated
justification
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treatment
adopt
definition
term
odds
natural
meaning
line
understanding
decisions
repeatedly
recognized
tax
schemes
exemptions
may
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davis
michigan
dept
treasury
example
reviewed
state
income
tax
provision
exempted
retirement
benefits
given
state
paid
federal
government
held
tax
discriminate
federal
employees
serves
protect
employees
discriminatory
state
taxation
similarly
dormant
commerce
clause
cases
often
held
tax
exemptions
given
local
businesses
discriminate
interstate
actors
see
bacchus
imports
dias
holding
state
excise
tax
alcohol
discriminate
interstate
businesses
exemptions
granted
local
producers
camps
town
harrison
invalidating
discriminatory
state
property
tax
exempted
organizations
operating
benefit
residents
organizations
aimed
nonresidents
even
decision
acf
industries
eleventh
circuit
relied
dismissing
csx
suit
made
clear
tax
exemptions
variant
tax
discrimination
act
limit
prohibited
discrimination
state
tax
schemes
unjustifiably
exempt
local
actors
opposed
interstate
entities
alabama
argues
result
claiming
designed
protect
interstate
carriers
discrimination
local
businesses
brief
respondents
text
tells
different
story
consistent
act
purpose
restoring
financial
stability
railroads
interstate
carriers
generally
supra
subsection
provisions
proscribes
taxes
specially
burden
rail
carrier
property
otherwise
discriminate
rail
carrier
single
provision
act
including
references
subsections
commercial
industrial
property
distinguishes
local
taxpayers
receive
favorable
tax
treatment
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drawn
interstate
local
actors
state
contends
rather
railroads
actors
whether
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local
accordingly
state
excise
tax
applies
railroads
exempts
interstate
competitors
subject
challenge
subsection
tax
discriminates
rail
carrier
iii
plain
language
subsection
alabama
offers
two
arguments
based
decision
acf
industries
first
claim
eleventh
circuit
accepted
rests
reasoning
adopted
acf
industries
concluded
railroads
challenge
property
tax
exemptions
subsection
alabama
asserts
analysis
applies
excise
tax
exemptions
second
contention
focuses
alleged
problems
emerge
application
rule
acf
industries
govern
tax
exemptions
view
even
acf
industries
reasoning
irrelevant
cases
involving
excise
taxes
holding
must
extend
cases
prevent
inconsistent
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results
reject
arguments
stand
foursquare
behind
decision
acf
industries
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way
state
wishes
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industries
considered
whether
railroad
sue
state
subsection
taxing
railroad
property
exempting
certain
commercial
property
held
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noted
language
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viewed
isolation
read
allow
challenge
reasoned
structure
required
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result
eleventh
circuit
considered
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industries
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question
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southern
alabama
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respondents
think
misread
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analysis
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industries
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taxes
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tax
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ratios
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transportation
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industrial
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statute
defines
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industrial
property
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tax
levy
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taxed
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potentially
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result
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outside
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industrial
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measured
ibid
conclusion
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subsections
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impose
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taxes
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still
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conclusion
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discrimination
likewise
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tax
exemptions
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holding
matter
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deduction
illogical
conclude
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grant
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tax
exemptions
subsections
turn
around
nullify
choice
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eading
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prohibit
parts
statute
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allow
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render
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intent
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alabama
focuses
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ther
considerations
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ing
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alabama
underscores
following
sentence
acf
industries
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tax
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congress
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act
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light
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rate
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reflects
determination
permit
leave
exemptions
place
alabama
asserts
statement
holds
true
sales
use
taxes
brief
respondents
claim
rings
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sure
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industries
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speak
degree
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tax
exemptions
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thought
fact
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spoken
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proscribing
forms
discriminatory
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taxes
sentence
alabama
highlights
makes
reasoning
clear
congress
silence
practice
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property
tax
exemptions
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practice
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tax
rate
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ban
tax
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congressional
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necessity
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discrimination
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within
respect
taxes
like
alabama
sales
use
taxes
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analysis
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industries
apply
rested
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highly
reticulated
scheme
act
relating
solely
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taxes
alabama
also
emphasizes
statement
acf
industries
rinciples
supported
holding
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respondents
quoting
final
effort
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decision
analysis
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fails
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industries
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power
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ce
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evident
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ing
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tax
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background
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industries
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suits
intrude
rightful
authority
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congress
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enable
railroads
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tax
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preemptive
terms
decision
must
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clear
scope
see
csx
georgia
state
bd
equalization
rejecting
idea
federalism
principles
preclude
challenges
state
valuation
methodologies
clearly
authorized
actions
nothing
acf
industries
suggested
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alabama
additionally
makes
subtler
argument
involving
acf
industries
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decision
alabama
contends
ruling
csx
favor
create
troubling
inconsistencies
alabama
claims
subsection
singular
prohibition
discriminat
ion
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one
thing
property
taxes
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industries
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statute
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morphing
definitions
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respondents
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worse
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meaning
difference
result
ruling
csx
alabama
argues
give
railroads
protection
taxes
property
taxes
even
though
good
reason
exists
distinction
alabama
argument
collapses
rests
misunderstanding
acf
industries
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define
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say
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exemption
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term
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contrary
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industries
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tax
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way
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alabama
complaint
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csx
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taxes
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without
justify
tax
although
dissent
declines
say
means
target
post
argument
primarily
concerns
question
whether
alabama
tax
scheme
fact
discriminates
subsection
question
explained
inappropriate
address
see
supra
note
however
dissent
argument
subsection
rests
entirely
premise
subsections
prohibit
property
taxes
target
single
railroads
see
post
dissent
say
state
may
impose
property
tax
railroads
assuming
unspecified
number
taxpayers
also
pay
rate
levying
property
tax
railroad
competitors
never
decided
acf
industries
case
whether
subsections
interpreted
manner
even
accepting
dissent
unexplained
premise
serious
question
remain
whether
transplant
construction
subsections
subsection
different
terrain
see
infra
footnotes
see
kansas
city
southern
mcnamara
burlington
northern
superior
alabama
great
southern
eagerton
although
majority
rightly
observes
whether
given
tax
discriminatory
may
often
difficult
question
see
ante
close
case
therefore
need
define
exact
boundaries
constitutes
targeting
singling
see
norfolk
southern
alabama
dept
revenue
listing
examples
courts
finding
railroads
targeted
various
state
tax
schemes
majority
declines
reach
comparison
class
issue
question
presented
whether
state
exemptions
rail
carrier
competitors
rail
carriers
generally
applicable
sales
use
taxes
fuel
subject
taxes
challenge
tax
discriminates
rail
carrier
question
presented
thus
asks
whether
csx
challenge
generally
applicable
tax
based
exemptions
granted
rail
competitors
straightforward
comparison
class
issue
lower
courts
split
proper
scope
comparison
class
issue
presented
case
decide
comparison
class
anyone
broader
either
sides
lower
courts
split
issue
courts
usually
disagree
whether
use
commercial
industrial
taxpayers
railroad
competitors
comparison
class
compare
burlington
northern
lohman
applying
comparison
class
rail
competitors
burlington
northern
commissioner
revenue
kansas
city
southern
using
commercial
industrial
taxpayers
comparison
class
atchison
arizona
majority
appears
consider
sufficient
justification
potential
defense
state
see
ante
since
derives
meaning
discriminates
lack
sufficient
justification
seem
part
railroad
plead
order
state
claim
violation