Casey’s Marketing Company v. Hamer

Illinois Appellate Court
Civil Court
Tax
Citation
Case Number: 
2016 IL App (1st) 143485
Decision Date: 
Tuesday, March 1, 2016
District: 
1st Dist.
Division/County: 
Cook Co., 2d Div.
Holding: 
Affirmed.
Justice: 
SIMON

The 2012 amendment to the Cigarette Tax Act does not violate constitutional principle that subjects within a class be taxed uniformly. As statute on its face applies to all similarly situated distributors, uniformity concerns are not at issue. (PIERCE and NEVILLE, concurring.)