Washington Ass'n of Neighborhood Stores v. State

This case involves a challenge to the constitutionality of Initiative 773 (1-773; the initiative), commonly referenced to as the Tobacco Tax Initiative. Washington Association of Neighborhood Stores (appellants) claim the initiative is unconstitutional under article VIII, section 4; article II, section 19; and article II, section 37 of the Washington State Constitution.

In February 2002, appellants filed a declaratory judgment action challenging the constitutionality of 1-773. This measure would impose an additional sales tax on cigarettes and a surtax on wholesaled tobacco products. The State…