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Arangold Corp. v. Zehnder

Case Date: 04/12/2002
Court: 1st District Appellate
Docket No: 1-01-1371 Rel

FIFTH DIVISION

April 12, 2002




No. 1-01-1371

 

ARANGOLD CORPORATION, d/b/a Arango ) Appeal from the
Cigar Company, ) Circuit Court of
) Cook County.
                             Plaintiff-Appellant, )
)
v. ) No. 99 L 51215
) (formerly 95 L 50989)
KENNETH ZEHNDER, as Director of the Illinois )
Department of Revenue; JUDY BAAR TOPINKA, )
as Treasurer of the State of Illinois; and THE ) Honorable
DEPARTMENT OF REVENUE, ) John A. Ward,
) Judge Presiding.
                              Defendants-Appellees. )

 

JUSTICE GREIMAN delivered the opinion of the court:

This is an appeal from a decision of the circuit court upholding the constitutionality of theTobacco Products Act of 1995 (Act) (35 ILCS 143/10-1 et seq. (West 1996)). The Act imposes atax on various tobacco products other than cigarettes such as cigars and chewing tobacco andallocates the revenues to the state's Long-Term Care Provider Fund. See 35 ILCS 143/10-10(West 1996). Plaintiff Arangold Corporation (Arangold) is an Illinois corporation doing businessas a wholesale tobacco distributor subject to the tax. Defendants are the Illinois Department ofRevenue (Department), Kenneth Zehnder, then-director of the Department, and State TreasurerJudy Baar Topinka.

In November of 1995, plaintiff filed a four-count complaint challenging the validity of theAct. Counts I and II of the complaint alleged that the Act violated the due process and equalprotection clauses of the United States and Illinois Constitutions. U.S. Const. amend. XIV; Ill.Const. 1970, art. I,