Legal Opinion

Global Hookah Distributors, Inc v. Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco

District Court of Appeal of Florida

Decided February 26, 2025No. 1D2023-3308Published

1Opinion of the Court

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D2023-3308 _____________________________ GLOBAL HOOKAH DISTRIBUTORS, INC., Appellant, v. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, Appellee. _____________________________ On appeal from the Division of Alcoholic Beverages and Tobacco. Patrick Cunningham, Director. February 26, 2025 TANENBAUM, J. The Florida Legislature imposes excise taxes and surcharges on defined tobacco products other than cigarettes (commonly referred to as “Other Tobacco Products,” or…

2Cases cited6 opinions

  1. Lake County v. RollinsSupreme Court of the United States · 1889
  2. West Virginia v. EPASupreme Court of the United States · 2022
  3. City of Tampa v. Thatcher Glass Corp.Supreme Court of Florida · 1984
  4. Maas Brothers, Inc. v. DickinsonSupreme Court of Florida · 1967
  5. Brandy's Products, Inc. v. Department of Business & Professional RegulationDistrict Court of Appeal of Florida · 2016

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