DANDY'S DISC. PACKAGE STORE v. Sizemore

On August 23, 1988, Dandy's Discount Package Store and other package store owners (Dandy's), individually and as representatives of a class, filed a complaint against James M. Sizemore, Jr., as commissioner of revenue for the state of Alabama. The complaint was later amended to add the state of Alabama. Dandy's requested that the trial court enter a judgment declaring that privately owned package stores are not required to collect sales tax on the then 48% (now 52%) excise tax on liquor, which the Alabama Alcoholic Beverage Control Board stores are not required to do. It also alleged that the…