Ghegan & Ghegan, Inc. v. Weiss

Annabelle Clinton Imber, Justice.

This is an illegal-exaction case. The appellant, Ghegan & Ghegan, Inc. (“Ghegan”), claims that the trial court erred when it ruled that Ghegan did not have standing to challenge the constitutionality of a portion of the Arkansas Soft Drink Tax Act. We reverse and remand.

Ghegan, an Arkansas Corporation, filed on behalf of itself and all taxpayers similarly situated an illegal-exaction action challenging the constitutionality of section 26-57-904 (Repl. 1997) of the Arkansas Soft Drink Tax Act, which provides that:(a) There is hereby levied and there shall be…