Three years ago, this Court granted certiorari in this case and held that a railroad could challenge certain state tax exemptions under the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. $11501(b)(4). This petition presents a question the Court expressly left open for the courts' consideration on remand. The Eleventh Circuit resolved it in a way that is contrary to the rule Justices Thomas and Ginsburg proposed in their separate opinion, and the circuits are now split 3-2 on thQuestion Presented:
Whether a State "discriminates against a rail carrier" in violation of 49 U.S.C. $11501(b)(4) when the State generally requires commercial and industrial businesses, including rail carriers, to pay a sales-and-use tax but grants exemptions from the tax to the railroads' competitors.Note:
IN ADDITION TO THE QUESTION PRESENTED BY THE PETITION, THE PARTIES ARE DIRECTED TO BRIEF AND ARGUE THE FOLLOWING QUESTION: " Whether , in resolving a claim of unlawful tax discrimination under 49 U.S.C. $11501(b)(4), a court should consider other aspects of the State's tax scheme rather than focusing solely on the challenged tax provision." CERT. GRANTED 7/1/201413-553 AL DEPT. OF REVENUE V. CSX TRANSPORTATION, INC.