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BACCHUS IMPORTS, LTD., v. DIAS

No. 82-1565.

468 U.S. 263 (1984)

104 S.Ct. 3049

82 L.Ed.2d 200

BACCHUS IMPORTS, LTD., ET AL. v. DIAS, DIRECTOR OF TAXATION OF HAWAII, ET AL.

Supreme Court of United States.

Decided June 29, 1984

Attorney(s) appearing for the Case

Frank H. Easterbrook argued the cause for appellants. With him on the briefs were Allan S. Haley, W. Reece Bader, Robert E. Freitas, and James A. Hughes. Bruce C. Bigelow and Eric K. Yamamoto filed a brief for Foremost McKesson, Inc., as appellee under this Court's Rule 10.4, in support of appellants.

William David Dexter, Special Assistant Attorney General of Hawaii, argued the cause for appellee Dias. With him on the brief were Tany S. Hong, Attorney General, T. Bruce Honda, Deputy Attorney General, and Kevin T. Wakayama, Special Assistant Attorney General.*

Eugene F. Corrigan filed a brief for the Multistate Tax Commission as amicus curiae urging affirmance.

JUSTICE WHITE delivered the opinion of the Court.

Appellants challenge the constitutionality of the Hawaii liquor tax, which is a 20% excise tax imposed on sales of liquor at wholesale. Specifically at issue are exemptions from the tax for certain locally produced alcoholic beverages. The Supreme Court of Hawaii upheld the tax against challenges based upon the Equal Protection Clause, the Import-Export Clause, and the Commerce...

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