Atlantic Cape May Package Store Ass'n v. State

RIMM, J. T. C.

This matter involves an attack on the constitutionality of the Alcoholic Beverage Wholesale Sales Tax Act, N.J.S.A. 54:32C-1 et. seq., and the Atlantic City luxury tax. It is before the court on the separate motions of each defendant to dismiss the complaint, and the cross-motion of plaintiffs for summary judgment.

Plaintiffs are, respectively, a nonprofit corporation comprised of 22 retail sellers of packaged alcoholic beverages in Atlantic and Cape May Counties, eight of which are in Atlantic City; a retail seller of packaged alcoholic beverages in Atlantic City, and the…