Bragg v. Matanuska-Susitna BoroughThe Matanuska-Susitna Borough levies an excise tax on wholesalers and distributers of cigarettes and other tobacco products. Bragg and Fannon challenge the trial court?s ruling that the excise tax was not a tax which was limited by other state laws. Although agreeing with the basic trial court ruling, the Borough cross-appeals because Bragg and Fannon are not responsible for paying the tax and should not be allowed to sue the Borough on this issue.
