The Illinois Alcohol Tax Fiasco: A Three-Decade Failure in Constitutional Governance
For thirty-seven years, the State of Illinois has been operating under a fiscal shadow. The state’s system for taxing alcohol is not merely outdated; it is a sprawling, contradictory mess of statutes, administrative rules, and enforcement practices that have effectively been operating in defiance of the Illinois Constitution since 1988. Now, rather than seizing the…
