Ghegan & Ghegan, Inc. v. Barclay

Ray Thornton, Justice.

This is an illegal-exaction case that involves a challenge on equal protection grounds of the constitutionality of portions of the Soft Drink Tax Act (“Act”), which is codified at Ark. Code Ann. § 26-57-901 et seq. (Repl. 1997). We previously considered in Ghegan v. Weiss, 338 Ark. 9, 991 S.W.2d 536 (1999), the question whether Ghegan & Ghegan, Inc. (“Appellant” or “Ghegan”), had standing to bring an action based upon allegations of violations of constitutional requirements of equal protection. Id. Upon reviewing the trial court’s granting of the Department of Finance…