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ARANGOLD CORP. v. ZEHNDER

No. 93836.

787 N.E.2d 786 (2003)

204 Ill.2d 142

272 Ill.Dec. 600

ARANGOLD CORPORATION, d/b/a Arango Cigar Company, Appellant, v. Kenneth E. ZEHNDER, Director of Revenue, et al., Appellees.

Supreme Court of Illinois.

March 20, 2003.

Attorney(s) appearing for the Case

Stanley R. Kaminski, of Duane Morris L.L.C., John A. Biek, Melissa A. Connell, of McDermott, Will & Emery, Chicago, for appellant.

James E. Ryan, Attorney General, Springfield (Joel B. Bertocchi, Solicitor General, A. Benjamin Goldgar, Assistant Attorney General, Chicago, of counsel), for appellees.

Justice GARMAN delivered the opinion of the court:

This case concerns the constitutionality of the Tobacco Products Tax Act of 1995(Act) (35 ILCS 143/10-10 et seq. (West 2000)). The trial and appellate courts upheld the Act against challenges based upon the Illinois due process clause (Ill. Const. 1970, art. I, § 2) and the uniformity clause (Ill. Const.1970, art. IX, § 2). We granted leave to appeal (177...

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