WESTINGHOUSE BEV. GROUP v. DEPT. OF TAXATION

No. 15582.

698 P.2d 866 (1985)

WESTINGHOUSE BEVERAGE GROUP, INC., a Delaware corporation, d/b/a Seven-Up Bottling Co. of Las Vegas; et al., Appellants, v. DEPARTMENT OF TAXATION; et al., Respondents.

Supreme Court of Nevada.

April 25, 1985.


Attorney(s) appearing for the Case

Lionel, Sawyer & Collins, Las Vegas, for appellants.

Brian McKay, Atty. Gen., and Marta A. Adams, Deputy Atty. Gen., Carson City, for respondents.


OPINION

SPRINGER, Chief Justice:

Chapter 369A, Nevada Revised Statutes, imposes a tax on the privilege of importing for sale at retail or selling at wholesale soft drinks or syrups and powders used to make soft drinks.1 Sixteen corporations which sell soft drinks or soft drink syrups at wholesale in Nevada have challenged the constitutionality of the statute in a declaratory judgment action. The trial court found the statute...

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