FIFTH DIVISION
April 12, 2002
No. 1-01-1371
| ARANGOLD CORPORATION, d/b/a Arango | ) | Appeal from the |
| Cigar Company, | ) | Circuit Court of |
| ) | Cook County. | |
| Plaintiff-Appellant, | ) | |
| ) | ||
| v. | ) | No. 99 L 51215 |
| ) | (formerly 95 L 50989) | |
| KENNETH ZEHNDER, as Director of the Illinois | ) | |
| Department of Revenue; JUDY BAAR TOPINKA, | ) | |
| as Treasurer of the State of Illinois; and THE | ) | Honorable |
| DEPARTMENT OF REVENUE, | ) | John A. Ward, |
| ) | Judge Presiding. | |
| Defendants-Appellees. | ) |
JUSTICE GREIMAN delivered the opinion of the court:
This is an appeal from a decision of the circuit court upholding the constitutionality of theTobacco Products Act of 1995 (Act) (35 ILCS 143/10-1 et seq. (West 1996)). The Act imposes atax on various tobacco products other than cigarettes such as cigars and chewing tobacco andallocates the revenues to the state's Long-Term Care Provider Fund. See 35 ILCS 143/10-10(West 1996). Plaintiff Arangold Corporation (Arangold) is an Illinois corporation doing businessas a wholesale tobacco distributor subject to the tax. Defendants are the Illinois Department ofRevenue (Department), Kenneth Zehnder, then-director of the Department, and State TreasurerJudy Baar Topinka.
In November of 1995, plaintiff filed a four-count complaint challenging the validity of theAct. Counts I and II of the complaint alleged that the Act violated the due process and equalprotection clauses of the United States and Illinois Constitutions. U.S. Const. amend. XIV; Ill.Const. 1970, art. I,