Galvin v. State Tax Commission

— This is an action brought to test the constitutionality of the “Tobacco products” tax, being §§11 through 21 of chapter 5, Laws of 1959, Ex. Ses., p. 1671.

The tax is twenty-five per cent of the wholesale sales price, and is upon the sale, use, consumption, handling, or distribution of tobacco products as defined by the act (cigars are included; cigarettes excluded).

The tax is to be paid by distributors, defined as, The tax is imposed at the time when the distributor,

“(a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into…