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CASEY'S MARKETING CO. v. HAMER

No. 1-14-3485.

51 N.E.3d 35 (2016)

401 Ill. Dec. 842

2016 IL App (1st) 143485

CASEY'S MARKETING COMPANY, Plaintiff-Appellant, v. Brian HAMER, in His Official Capacity as Director of the Illinois Department of Revenue, The Illinois Department of Revenue, and Dan Rutherford, in His Capacity as Treasurer of the State of Illinois, Defendants-Appellees.

Appellate Court of Illinois, First District, Second Division.

March 1, 2016.

Attorney(s) appearing for the Case

Michael J. Wynne , Michael D. Rickman , and Adam P. Beckerink , all of Reed Smith LLP, of Chicago, for appellant.

Lisa Madigan , Attorney General, of Chicago ( Carolyn E. Shapiro , Solicitor General, and Evan Siegel , Assistant Attorney General, of counsel), for appellees.

OPINION

¶ 1 This appeal asks us to determine whether the most recent cigarette tax increase is unconstitutional. The appellant argues that it violates the uniformity clause of the Illinois Constitution. We conclude, as the trial court did, that the statute does not violate...

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