Arangold Corp. v. Zehnder

This case concerns the constitutionality of the Tobacco Products Tax Act of 1995 (Act) (35 ILCS 143/ 10 — 10 et seq. (West 2000)). The trial and appellate courts upheld the Act against challenges based upon the Illinois due process clause (Ill. Const. 1970, art. I, § 2) and the uniformity clause (Ill. Const. 1970, art. IX, § 2). We granted leave to appeal (177 Ill. 2d R. 315) and we now affirm.

I. BACKGROUND

Plaintiff, Arangold Corporation, is an Illinois corporation doing business as a wholesale tobacco distributor of noncigarette tobacco products, such as cigars and chewing tobacco. Arangold…