J.B. BEAM DISTILL. CO. v. DEPT. OF BUS. REG.

No. 87-897.

530 So.2d 450 (1988)

JAMES B. BEAM DISTILLING COMPANY, Appellant, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, Appellee.

District Court of Appeal of Florida, First District.

August 31, 1988.


Attorney(s) appearing for the Case

Harold F.X. Purnell of Oertel & Hoffman, P.A., Tallahassee, for appellant.

W. Douglas Moody, Jr., Dept. of Business Regulation, Tallahassee, for appellee.


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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