Back in 2009, I wrote a post about the quickly proposed and passed increase to the liquor tax rates in Illinois, which was rather dramatic. In my second post, on August 25th, I wrote that Wirtz Beverage had challenged the constitutionality of the law.
Recently, the Illinois Appellate Court actually agreed with Wirtz and ruled the "Illinois Jobs Now!" act was unconstitutional. The Illinois Constitution requires that any new legislation address a single subject, and the court found that a bill covering as wide an array of topics as was included in this law did not satisfy the requirement. (Full text of opinion here - loads as a .pdf)
If the opinion stands, Wirtz stands to receive a significant tax refund. Of course, the State of Illinois is appealing, and the Supreme Court has granted a stay, pending the appeal. Which means the liquor tax, as well as the other taxes included in the package, are still being collected for now.
The tax is/was assessed on the wholesaler, who in turn collected it from the retailer (who passed it on to the consumer, in most cases). If they get a big fat refund, do you suppose Wirtz Beverage will pass that back to the retailers?