Mathis v. Cooperative Vendors, Inc.

— This appeal challenges the trial court’s ruling that the Indiana Gross Retail Tax Act 1 did not apply to the sale of cigarettes from 1963, when it was originally enacted, to 1973, when it was amended to specifically include cigarettes. 2 This suit was commenced on March 29, 1971 as a declaratory judgment action by Cooperative Vendors, Inc., (Cooperative) individually and on behalf of all other distributors and vendors of cigarettes, and by Ray L. Wickler individually and on behalf of other retailers, consumers, and purchasers of cigarettes. The named defendants in that action were James O.…