James B. Beam Distilling Co. v. State

Marshall, Chief Justice.

James B. Beam Distilling Co. (Beam) brought this action seeking a $2,400,000 refund for excise taxes it paid in 1982, 1983 and 1984. The taxes were paid pursuant to OCGA § 3-4-60, which imposed a higher tax on alcoholic beverages imported into the state than on those manufactured in Georgia. The statute was amended in 1985, shortly after the United States Supreme Court found a similar statute to be unconstitutional. See Bacchus Imports v. Dias, 468 U. S. 263 *364(104 SC 3049, 82 LE2d 200) (1984).1 In the proceedings below, the trial court determined that the pre-1985…