McKESSON CORP. – Appellant
Versus
FLORIDA ALCOHOL & TOBACCO DIV. , (1990) – Respondent
United States Supreme Court
McKESSON CORP. v. FLORIDA ALCOHOL & TOBACCO DIV., (1990)
No. 88-192
Argued: March 22, 1989 Decided: June 4, 1990
After Bacchus Imports, Ltd. v. Dias, 468 U.S. 263, held that Hawaiis liquor excise tax scheme - which allowed tax preferences for alcoholic beverages manufactured from certain products grown in the State - violated the Commerce Clause because it had the purpose and effect of discriminating against interstate commerce, Florida revised its similar tax preference scheme to provide special rate reductions for specified products commonly grown in that State and used in alcoholic beverages produced there. Petitioner McKesson Corporation, a wholesale liquor distributor whose products did not qualify for the rate reductions, paid the applicable taxes for a number of months. McKesson then filed suit in state court against respondent taxing authorities seeking, inter alia, a refund in the amount of the excess taxes it had paid as a result of its disfavored treatment. The trial court invalidated the tax scheme under Bacchus Imports, enjoining future enforcement of the preferential rate reductions, but declined to order a refund or any o
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