Westinghouse Beverage Group, Inc. v. Department of Taxation

*186OPINION

By the Court,

Springer, C. J.:

Chapter 369A, Nevada Revised Statutes, imposes a tax on the privilege of importing for sale at retail or selling at wholesale soft drinks or syrups and powders used to make soft drinks.1 Sixteen corporations which sell soft drinks or soft drink syrups at wholesale in Nevada have challenged the constitutionality of the statute in a declaratory judgment action. The trial court found the statute to be constitutional, and the corporations have appealed. The trial court’s judgment is affirmed.

1. Statutory Vagueness.

The corporations claim that the statute is too…