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GALLAGHER v. STATE

No. 30685.

115 P.3d 756 (2005)

Ralph GALLAGHER, Plaintiff-Appellant, v. The STATE of Idaho; the Honorable Dirk Kempthorne, Governor of the State of Idaho; the Legislature of the State of Idaho, by and through the Honorable Robert Geddes, President Pro Tempore of the Senate; and the Honorable Bruce Newcombe, Speaker of the House; the Idaho State Tax Commission, by and through Du Wayne D. Hammon, Jr., Coleen Grant, Larry Watson, and Sam Haws, Commissioners; the Honorable Ron Crane, State Treasurer; the Honorable Keith Johnson, Auditor and Controller, Defendants-Respondents.

Supreme Court of Idaho, Boise, April 2005 Term.

June 24, 2005.

Attorney(s) appearing for the Case

Huntley, Park, LLP, Boise, for appellant. Robert C. Huntley argued.

Hon. Lawrence G. Wasden, Attorney General, Boise, for respondent. Michael S. Gilmore, Deputy Attorney General, argued.

BURDICK, Justice.

This is an appeal from a judgment denying the claims of Idaho resident Ralph Gallagher, who purchases and smokes cigarettes. He alleges the 2003 legislative enactment of the one percent sales and use tax (House Bill 400aaS) and the increase of the cigarette tax (House Bill 264aaS, aaS) are unconstitutional. The district court found that Gallagher lacked standing to challenge the cigarette tax and that the sales tax legislation was constitutionally...

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