Diageo-Guinness Usa, Inc. v. Board of Equalization

Opinion

HULL, J.

Plaintiffs Diageo-Guinness USA, Inc. (Diageo-Guinness), and the Flavored Malt Beverage Coalition (Coalition) appeal from a judgment entered in favor of defendant Board of Equalization (Board) on plaintiffs’ complaint for declaratory relief. Plaintiffs had sought a declaration that regulations adopted by the Board, which redefined “distilled spirits” to include flavored malt beverages (FMB’s) for purposes of excise taxation are void. Plaintiffs contend the classification of alcoholic beverages is within the exclusive jurisdiction of the Department of Alcoholic Beverage Control…