Stephen Breyer on Tax Reform
Supreme Court Justice (nominated by Pres. Clinton 1994)
Alabama requires railroads that purchase diesel fuel to pay the 4% sales tax. Alabama exempts from the sales tax the main competitors of railroads--interstate motor and water carriers. The federal Railroad Revitalization and Regulatory Reform Act (4R) prohibits four forms of taxation that discriminate railroads. Three prohibitions concern property taxes. A fourth forbids a State to “impose another tax that discriminates against a rail carrier.” CSX seeks to prohibit Alabama from collecting the State sales tax from CSX.
|Other Justices on Tax Reform:||Stephen Breyer on other issues:|
Ruth Bader Ginsburg
Sandra Day O'Connor
John Paul Stevens
Natural Law Platform