ERVIN, Judge.
Appellant, James Beam Distilling Company (Jim Beam), appeals a final order of the Division of Alcoholic Beverages and Tobacco denying appellant's application for special excise tax classification sought pursuant to Section 564.06, Florida Statutes (1985).
Appellant raises three issues in its appeal. Finding no merit regarding the first two issues, we address only the third in which appellant argues the special excise tax scheme embraced within...
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