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IVEY v. BACARDI IMPORTS, CO., INC.

No. 73424.

541 So.2d 1129 (1989)

C. Leonard IVEY, et al., Appellants, v. BACARDI IMPORTS, CO., INC., et al., Appellees.

Supreme Court of Florida.

March 23, 1989.

Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen. and Daniel C. Brown, Asst. Atty. Gen., Tax Section, Tallahassee, for C. Leonard Ivey.

Gary R. Rutledge, Marguerite H. Davis and Paul R. Ezatoff, of Katz, Kutter, Haigler, Alderman, Eaton, Davis & Marks, P.A., Tallahassee, and Bruce Rogow, Fort Lauderdale, for Jacquin-Florida Distilling Co., Inc., and Todhunter Intern., Inc.

James L. Armstrong, III, Samuel C. Ullman of Kelley, Drye & Warren including Smathers & Thompson, Miami, and Steven Naclerio and Frederick J. Wilson, III of Bacardi Imports, Inc., Miami, for Bacardi Imports, Inc. and N. Goldring Corp.

Julius F. Parker, Jr., Jack M. Skelding, Jr. and Jennifer Parker LaVia of Parker, Skelding & Labasky, Tallahassee, and Thomas F. Connell and Teresa D. Baer of Wilmer, Cutler & Pickering, Washington, D.C., for The California Wine Institute and Tampa Wholesale Liquors Co., Inc.

EHRLICH, Chief Justice.

We have before us the direct appeal of a final judgment declaring the recent amendment to Florida's alcoholic beverage tax scheme, chapter 88-308, sections 10 and 11, Laws of Florida, which is codified at sections 564.06 and 565.12, Florida Statutes (Supp. 1988), unconstitutional under the commerce clause. The First District Court of Appeal has certified the cause as one involving a question of great...

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