Kennedy Wholesale, Inc. v. State Board of Equalization

Opinion

PANELLI,J.

—We granted review in this case to consider plaintiff’s constitutional challenges to Proposition 99, the Tobacco Tax and Health Protection Act of 1988 (codified at Rev. & Tax. Code, § 30121 et seq.). Proposition 99, which the voters approved on November 8, 1988, increases the tax on cigarettes and other tobacco products and allocates the resulting revenue to various tobacco-related problems. The superior court and the Court of Appeal rejected plaintiff’s challenges. We affirm.

Facts

In 1988 plaintiff Kennedy Wholesale, Inc., a distributor of tobacco products, paid an increased…