The court ruled 5 to 1 in favor of Iwan Ries et al., stating, “We agree with plaintiffs that the statute allows only those municipal taxes on cigarettes or other tobacco products enacted prior to July 1, 1993…Allowing unlimited future taxes on all tobacco-based products for those municipalities that merely imposed a single tax on one tobacco product prior to July 1, 1993, as the City [of Chicago] argues, undermines the legislative purpose [to prevent additional taxes on tobacco products].”
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