Download This PaperRailroad Taxes, Discrimination, and the 4-R Act: A Misstep by the Eighth Circuit
5 Pages Posted: 14 Feb 2013
Date Written: January 9, 2012
Abstract
On October 14, 2011, the U.S. Court of Appeals for the Eighth Circuit decided Midwest Railcar Repair v. South Dakota Department of Revenue and Regulation, with a divided three-judge panel rejecting a claim that South Dakota's imposition of sales and use tax on railroad car repairs violated the Railroad Revitalization and Regulatory Reform Act (the 4-R Act).1 In this article, I will show that the court's rationale for its decision contradicts basic principles of public finance economics.
Suggested Citation: Suggested Citation
Viard, Alan D., Railroad Taxes, Discrimination, and the 4-R Act: A Misstep by the Eighth Circuit (January 9, 2012). State Tax Notes, Vol. 63, No. 2, 2012, Available at SSRN: https://ssrn.com/abstract=2217948
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