Csx Transportation, Inc. v. Alabama Department of Revenue — Thomas, J., Dissenting

Summary

Justice Thomas, dissenting, agrees that Alabama’s sales and use taxes qualify as “another tax” under § 11501(b)(4) and that tax exemptions can make a tax discriminatory, but argues the statute requires railroads to be targeted compared to commercial and industrial taxpayers; he would affirm the dismissal because CSX did not allege such targeting.