james beam distilling georgia argued october decided june georgia law imposed excise tax imported liquor rate double imposed liquor manufactured products bacchus imports dias held similar hawaii law violated commerce clause petitioner manufacturer kentucky bourbon thereafter filed action georgia state seeking refund taxes paid georgia law declared statute unconstitutional refused apply ruling retroactively relying chevron oil huson held decision applied prospectively displaces principle law reliance may reasonably placed prospectivity balance warranted effect operation new rule inequities might otherwise result retroactive application state affirmed held judgment reversed case remanded reversed remanded justice souter joined justice stevens concluded applied rule law litigants one case must respect others barred procedural requirements res judicata pp whether new rule apply retroactively first instance matter choice law question three possible answers first normal practice make decision fully retroactive second purely prospective method overruling particular case decided old law announces new effective respect conduct occurring date decision finally new rule applied case pronounced return old one respect others arising facts predating pronouncement possibility modified selective prospectivity abandoned criminal context griffith kentucky pp bacchus reserve question remanded case consideration remedial issues properly understood followed normal practice applying rule retroactively litigants pp bacchus thus applied rule principles equality stare decisis require applied litigants case griffith equality principle similarly situated litigants treated applies equally well civil context criminal course retroactivity limited need finality since equality whose claims adjudicated purchased expense principle end litigation contrast parties petitioner wait litigate others labored create new rule merely asserting right law applied prospective basis otherwise barred state procedural requirements modified prospectivity rejected new rule may retroactively applied litigants applied others necessarily limits application chevron oil test effect may distinguish litigants purposes particular equities claims prospectivity nature precedent substantive law shift spring basis pp opinion speculate bounds propriety pure prospectivity determine appropriate remedy case since remedial issues neither considered argued justice white concluded one several suppositions opinion bacchus imports dias may reasonably read extend benefits judgment case bacchus imports petitioner also benefit bacchus bacchus thought decision new rule doubt retroactive similarly situated litigants case may also thought retroactivity proper factors set forth chevron oil huson even wrong applying bacchus retroactively precedent civil cases applying new rule parties case others moreover griffith kentucky overruled practice criminal cases followed basis stare decisis however propriety pure prospectivity settled prior cases see cipriano city houma recognize proper cases new rule announced applied retroactively even parties allow possibility speculation propriety prospectivity suggest may come time precedents issue overturned pp justice blackmun joined justice marshall justice scalia concluded prospectivity whether selective pure breaches obligation discharge constitutional function articulating new rules decision must comport duty decide cases controversies griffith kentucky nature judicial review constrains require retroactive application new rule announced pp justice scalia joined justice marshall justice blackmun agreeing justice souter conclusion disagreed issue one choice law concluded selective pure prospectivity impermissible reasons equity permitted constitution allow judiciary powers greater conferred constitution fundamental nature powers understood constitution enacted upset division federal powers central constitutional scheme pp souter announced judgment delivered opinion stevens joined white filed opinion concurring judgment post blackmun filed opinion concurring judgment marshall scalia joined post scalia filed opinion concurring judgment marshall blackmun joined post filed dissenting opinion rehnquist kennedy joined post amelia waller baker assistant attorney general georgia argued cause respondents brief michael bowers attorney general perry michael executive assistant attorney general harrison kohler deputy attorney general daniel formby senior assistant attorney general warren calvert assistant attorney general briefs amici curiae urging affirmance filed state alabama et al mary sue terry attorney general virginia lane kneedler chief deputy attorney general gail starling marshall deputy attorney general peter low joined attorneys general respective state follows siegelman alabama robert corbin arizona steve clark arkansas duane woodard colorado linley pearson indiana thomas miller iowa william guste louisiana james tierney maine joseph curran maryland hubert humphrey iii minnesota robert del tufo new jersey robert abrams new york paul van dam utah jeffrey amestoy vermont hanaway wisconsin state california et al john van de kamp attorney general california richard finn supervising deputy attorney general eric coffill clarine nardi riddle attorney general connecticut robert butterworth attorney general florida warren price iii attorney general hawaii james jones attorney general idaho frank kelley attorney general michigan robert spire attorney general nebraska hal stratton attorney general new mexico anthony celebrezze attorney general ohio roger tellinghuisen attorney general south dakota paul van dam attorney general utah kenneth eikenberry attorney general washington roger thompkins attorney general west virginia donald hanaway attorney general wisconsin herbert reid council state governments et al charles rothfeld benna ruth solomon justice souter announced judgment delivered opinion justice stevens joins question presented whether ruling bacchus imports dias apply retroactively claims arising facts antedating decision hold application rule case requires application retroactively later cases prior amendment georgia state law imposed excise tax imported alcohol distilled spirits rate double imposed alcohol distilled spirits manufactured products see ann hawaii statute similarly distinguished imported local alcoholic products held bacchus violate commerce clause bacchus supra proved bar finding unconstitutionality discriminatory tax involved intoxicating liquors respect heightened regulatory powers amendment bacchus wake petitioner delaware corporation kentucky bourbon manufacturer claimed georgia law likewise inconsistent commerce clause sought refund million representing differential taxation full amount paid years georgia department revenue failed respond request beam thereafter brought refund action state superior fulton county summary judgment trial agreed withstand bacchus attack years question tax therefore unconstitutional using analysis described decision chevron oil huson nonetheless refused apply ruling retroactively therefore denied petitioner refund request georgia affirmed trial respects held version statute violated commerce clause words act simple economic protectionism see citing bacchus applied finding prospective basis sense declined declare state application statute unconstitutional years question concluded bacchus decision constitutional question established new rule law overruling past precedent see scott state upholding predecessor commerce clause objection upon litigants may justifiably relied see reliance together unjust results follow retroactive application thought satisfy chevron oil test prospectivity dissenting argument two justices statute found unconstitutional unconstitutional ab initio observed declared statutes void inception contrary constitution time enactment decisions applicable present controversy original statute adopted violative constitution interpretations period quoting adams adams beam sought writ certiorari retroactivity question granted petition reverse ii ordinary case question retroactivity arises courts general matter business applying settled principles precedents law disputes come bar see mishkin foreword high great writ due process time law harv rev principles precedents antedate events dispute turns merely applies legal rules already decided litigant basis claim exemption rules law changes respect assertion nonretroactivity may entertained paradigm case arising expressly overrules precedent upon contest otherwise decided differently parties may previously regulated conduct since question whether apply old rule new one retroactivity properly seen first instance matter choice law choice principle forward operation relation backward great northern sunburst oil refining rule found apply backward may issue remedies whether party prevailing new rule obtain relief awarded rule old one subject possible constitutional thresholds see mckesson florida alcoholic beverages tobacco remedial inquiry one governed state law least case originates state see american trucking smith stevens dissenting antecedent question federal one rule issue derives federal law constitutional otherwise see smith supra plurality opinion cf estate donnelly harlan concurring matter purely judicial mechanics three ways problem may resolved first decision may made fully retroactive applying parties others claims may pressed consistent res judicata procedural barriers statutes limitations practice overwhelmingly norm see kuhn fairmont coal holmes dissenting keeping traditional function courts decide cases based upon best current understanding law see mackey harlan concurring judgments part dissenting part also reflects declaratory theory law see smith supra scalia concurring judgment linkletter walker according courts understood find law make circumstances retroactive application may prompt difficulties practical sort however much comports received notions judicial role practice attacked failure take account reliance cases subsequently abandoned fact life always one jurisprudential recognition see mosser darrow black dissenting second purely prospective method overruling new rule applied neither parties decision others might applied conduct events occurring decision case decided old law becomes vehicle announcing new effective respect conduct occurring date decision albeit infrequently resorted pure prospectivity see chevron oil huson northern pipeline construction marathon pipe line buckley valeo england louisiana state bd medical examiners see also smith supra stevens dissenting linkletter supra although never required distinguish remedial aspect decision see smith supra stevens dissenting approach claims justification appreciation past always erased new judicial declaration chicot county drainage district baxter state bank see also lemon kurtzman plurality opinion apply new rule parties relied old offend basic notions justice fairness equitable method drawback tends relax force precedent minimizing costs overruling thereby allows courts act freedom comparable legislatures see johnson james black dissenting finally may apply new rule case pronounced return old one respect others arising facts predating pronouncement method may call modified selective prospectivity enjoyed temporary ascendancy criminal law period formulated new rules prophylactic otherwise insure protection rights accused see johnson new jersey stovall denno daniel louisiana see also smith supra period much retroactivity doctrine evolved new rules criminal procedure expanded protections available criminal defendants one hand full retroactive application holdings announced miranda arizona escobedo illinois katz seriously disrupt ed administration criminal laws requir ing retrial release numerous prisoners found guilty trustworthy evidence conformity previously announced constitutional standards johnson supra hand retroactive application hardly denied litigant decision criminal defendant usually seeks one thing appeal reversal conviction future application provide little way solace context without retroactivity least first successful litigant incentive seek review diluted lost altogether selective prospectivity also breaches principle litigants similar situations treated fundamental component stare decisis rule law generally see wasserstrom judicial decision depart basic judicial tradition simply pick choose among similarly situated defendants alone receive benefit new rule constitutional law desist harlan dissenting see also von moschzisker stare decisis courts last resort harv rev reason abandoned possibility selective prospectivity criminal context griffith kentucky even new rule constituted clear break previous law favor completely retroactive application decisions cases pending direct review though griffith held dispose matter civil retroactivity see selective prospectivity appears never endorsed civil context smith plurality opinion case presents issue iii parties assumed applicability chevron oil test accepted prospectivity whether remedial sense clear decision displaces principle law reliance may reasonably placed prospectivity balance warranted effect operation new rule inequities might otherwise result retroactive application see chevron oil never employed chevron oil end modified civil prospectivity issue posed scope disposition bacchus decisions retroactivity choice law remedy goes without saying although taxpaying appellants prevailed merits commerce clause claim however bacchus grant outright request refund taxes paid law found unconstitutional instead remanded case consideration state arguments appellants entitled refunds since bear economic incidence tax passed separate addition price customers legally obligated pay bacchus refund issues essentially issues remedy adequately developed record passed upon state courts consideration may intertwined obviated matters state law questions remedy aside bacchus fairly read hold choice law rule apply retroactively litigants bacchus opinion reserve question whether holding applied parties american trucking scheiner remanding case consider whether ruling applied retroactively decide remedial issues properly understood followed normal rule retroactive application civil cases found prospectivity matter need consider defense reserved issue terms remand consider remedial issues incomplete indeed consideration remedial issues necessarily implies precedential question settled effect rule law apply parties see mckesson defense considered remedial question bacchus remanded case solely consideration defense thus read retroactively applied rule decided see also williams vermont exxon eagerton cf davis michigan dept treasury bacchus thus applied rule reversed remanded without ado yet course georgia courts refused apply rule respect litigants case thus question whether error refuse apply rule federal law retroactively case announcing rule already done hold principles equality stare decisis prevailing claim based chevron oil analysis griffith confined criminal law equality principle similarly situated litigants treated carries comparable force civil context see estate donnelly harlan concurring strength fact greater latter sphere respect retroactivity criminal cases remains even disparate treatment cases come directly come collateral proceedings see griffith supra white dissenting whereas griffith held new rules must apply retroactively criminal cases pending direct review since concluded new rules relate back convictions challenged habeas corpus teague lane difficulty exists civil arena little opportunity collateral attack final judgments selective prospectivity necessary maintain incentives litigate civil context may criminal griffith rule absolute retroactivity civil context even party deprived full retroactive benefit new decision may receive relief smith appellants bacchus lost bid retroactivity example nonetheless protection future imposition discriminatory taxes goes petitioner assuming pure prospectivity may moreover scope must necessarily limited small number cases possibility therefore unlikely deter broad class prospective challengers civil precedent see generally currier time change law prospective overruling rev course retroactivity civil cases must limited need finality see chicot county drainage district baxter state bank suit barred res judicata statutes limitation repose new rule reopen door already closed true one might deem distinction arbitrary done criminal context respect distinction direct review habeas someone whose failure otherwise become final enjoy next day new rule victory otherwise spring also objected civil cases unlike criminal potential litigants freeload without whose labor new rule never come criminal defendants already potential litigants virtue offense invoke retroactivity way defense civil beneficiaries new rules may become litigants result law change alone use weapon true petitioner us challenge georgia law fellow liquor distributors battle bacchus apply rule bacchus parties case one therefore provoke justice harlan attack modified prospectivity imply fishing one case stream appellate review using vehicle pronouncing new constitutional standards permitting stream similar cases flow unaffected new rule mackey harlan concurring judgments part dissenting part see also smith supra stevens dissenting beam yet enter waters time decision bacchus yet give bacchus benefit insofar equality drives us might argued new rule applied toiled failed whose claims precluded res judicata applied exploit others efforts litigating new rule wake former independent interests stake respect latter distinction readily unnecessarily overcome whose claims adjudicated may seek equality second chance purchased expense another principle public policy dictates end litigation contested issue shall bound result contest matters tried shall considered forever settled parties federated department stores moitie quoting baldwin iowa state traveling men finality must thus delimit equality temporal sense must accept fact argument uniformity loses force time putative merely asserting right told law deemed necessary apply prospective basis otherwise barred state procedural requirements characterized freeloaders seek vindication new rule facts arising rule announcement class rely labors first successful litigant might course limit retroactive application least tried fight battles litigating victory certain possibility enough say distinguishing cases pending without serve encourage filing replicative suits appellate created possibility new rule taking case review finally litigants distinguished purposes particular equities claims prospectivity whether actually relied old rule suffer retroactive application new simply nature precedent necessary component system aspires fairness equality substantive law shift spring basis extent decision limit possible applications chevron oil analysis however irrelevant chevron oil may otherwise case rejection modified prospectivity precludes retroactive application new rule litigants applied others chevron oil test determine choice law relying equities particular case see simpson director office workers compensation programs dept labor cert denied sub nom bath iron works director office workers compensation programs dept labor see also note rev retroactive application chosen assertedly new rule chosen others might seek prospective application applicability rules law switched according individual hardship allowing relitigation issues compound challenge stabilizing purpose precedent posed first instance development new rules course generalized enquiry permits litigants assert courts consider equitable reliance interests parties absent similarly situated conversely nothing say precludes consideration individual equities deciding remedial issues particular cases iv grounds decision today narrow confined entirely issue choice law applied rule law litigants one case must respect others barred procedural requirements res judicata speculate bounds propriety pure prospectivity speculate remedy may appropriate case remedial issues neither considered argued save effort petitioner buttress claim reference decision last term mckesson observed repeatedly federal issues remedy may well intertwined consideration obviated issues state law bacchus nothing say deprives respondent opportunity raise procedural bars recovery state law demonstrate reliance interests entitled consideration determining nature remedy must provided matter mckesson deal see estate donnelly harlan concurring cf lemon judgment reversed case remanded proceedings ordered footnotes fact state defendant bacchus argued pure prospectivity criteria set forth chevron oil huson see brief appellee bacchus imports dias went argue even challenged tax held invalid decision limited prospective application challengers entitled refunds taxes paid passed consumers though unnecessary ruling prospectivity issue thus said actually litigated implication actually decided fact consideration defense see clemons mississippi justice white concurring judgment agree justice souter opinion bacchus imports dias may reasonably read extending benefit judgment case appellant bacchus imports also agree decision applied litigants whose cases final time bacchus decision true one several suppositions first case thought decision reasonably foreseeable hence new rule doubt retroactive similarly situated litigants chevron oil huson implicated second even retroactivity depended upon consideration chevron oil factors may thought retroactive application proper noted although dissenters bacchus including justice agreed erred deciding amendment issue state argue erred giving appellant benefit decision bacchus supra stevens dissenting third even justice argues quite wrong post water dam irretrievably seems precedent civil cases applying new rule parties case others similarly situated griffith kentucky overruled practice criminal cases decision dissented still believe wrong follow basis stare decisis agree petitioner benefit bacchus bacchus imports hence concur judgment nothing however meant suggest retreat opinions filed wrote joined holding recognizing proper cases new rule announced applied retroactively even parties see cipriano city houma justice stewart wrote chevron oil summarizing deemed essence cases chevron oil supra also justice wrote plurality american trucking smith joined opinion depart without overruling chevron oil cases chevron oil holding certain decisions applied prospectively anyone sensibly insist automatic retroactivity judicial decisions federal system hence understand justice souter cite cases prospective operation ante yet say need speculate propriety pure prospectivity ante propriety prospective application decision constitutional statutory cases settled prior decisions nevertheless speculate issue suggest may come time precedents issue overturned plainly enough justices scalia marshall blackmun depart precedents justice scalia two reasons read post first even though justice naive enough think framers naive enough unaware judges real sense make law suggests judges unreal sense suppose never concede must claim discover hence suggesting citizens naive enough believe second justice scalia fearful ability judges resist temptation overrule prior cases maximize injury public interest overruling occurs tend deter departing established precedent quite unpersuaded line reasoning hence concur judgment narrower ground employed justice souter see northern pipeline construction marathon pipe line buckley valeo chevron oil huson cipriano city houma allen state bd elections simpson union oil england louisiana state bd medical examiners chicot county drainage dist baxter state bank justice blackmun justice marshall justice scalia join concurring judgment join justice scalia opinion agree failure apply newly declared constitutional rule cases pending direct review violates basic norms constitutional adjudication seems decision griffith kentucky makes clear function articulating new rules decision must comport duty decide cases controversies see art iii cl unlike legislature promulgate new rules applied prospectively dissent post perhaps nature judicial review constrains us consider case actually us requires us announce new rule context case apply parties brought us case decide otherwise warp role judges play government limited powers read justice scalia comments division federal powers reject idea expressed well last justice harlan selective application new rules violates principle treating similarly situated defendants see mackey desist dissenting opinion griffith relied rule characterized question equity remedial equity dissent seems believe trump role adjudication constitutional scheme see post derives integrity judicial review justify applying principles determined wrong litigants may still come fulfill judicial responsibility requiring retroactive application new rule announce application new decisional rules thwart principles stare decisis dissent suggests see post doctrine stare decisis profoundly serves important purposes legal system nearly half century ago justice roberts cautioned respect tribunals must fall bar public come understand nothing said prior adjudication force current controversy mahnich southern dissenting opinion present dissent view stare decisis rob doctrine vitality eliminating tension current controversy new rule announcing new rules prospectively applying selectively may dodge stare decisis bullet avoiding disruption settled expectations otherwise prevents us disturbing settled precedents forces us consider disruption new decisional rules cause retroactivity combines stare decisis prevent us altering law time opportunity presents like justice scalia conclude prospectivity whether selective pure breaches obligation discharge constitutional function justice scalia justice marshall justice blackmun join concurring judgment think agree abstract matter justice souter reasoning leads agree conclusion say calls selective prospectivity impermissible produces inequitable results say coercion confessions impermissible reason believe one like impermissible simply allowed constitution deciding constitutional course unconstitutional one pose question choice law division federal powers central constitutional scheme succeed objective seems fundamental nature powers must preserved nature understood constitution enacted executive example addition tak ing care laws faithfully executed art ii power bind private conduct areas specifically committed control constitution statute perception executive power may familiar legal systems alien also think judicial power conferred upon inferior courts congress may establish art iii must deemed judicial power understood common law tradition power say law marbury madison cranch power change naive think forebears unaware judges real sense make law make judges make say though finding discerning law rather decreeing today changed tomorrow course mode action poses difficulties practical sort ante courts decide overrule prior precedent difficulties one understood checks upon judicial law making eliminate render courts substantially free make new law thus alter fundamental way assigned balance responsibility power among three branches reason reasons equity find selective prospectivity pure prospectivity beyond power justice chief justice rehnquist justice kennedy join dissenting extends application new rule announced bacchus imports dias retroactively parties without consideration analysis described chevron oil huson justice souter bases determination principles equality stare decisis ante mind factors lead precisely opposite result justice blackmun justice scalia concur judgment abrogate completely chevron oil inquiry hold decisions must applied retroactively cases explained last term rule ignores precedent refused repeatedly apply new rules retroactively civil cases see american trucking assns smith opinion need repeat discussion reiterate however precisely power say law marbury madison cranch ante scalia concurring changes mind law changes decides context civil case controversy change law must make subsequent determination whether new law old apply conduct occurring decision chevron oil describes procedure making inquiry agree bacchus applied rule retroactively parties bacchus opinion silent retroactivity question given usual course cases apply rule announced parties case reasonable reading silence followed customary practice bacchus erred applying rule retroactively employ chevron oil analysis done concluded bacchus rule applied prospectively justice souter today concludes even absence independent examination retroactivity applies new rule retroactively parties must thereafter apply rule retroactively everyone disagree without determination retroactivity appropriate chevron oil neither equality stare decisis leads result equality justice souter believes unfair withhold benefit new rule bacchus litigants similarly situated received benefit case ante justice souter concerned fairness ignore chevron oil purpose chevron oil test determine equities retroactive application new rule see chevron oil supra american trucking supra bacchus determined retroactivity appropriate chevron oil made determination retroactive application fair chevron oil analysis indicates retroactivity appropriate however opposite true retroactive application inequitable bacchus hinders cause fairness repeating mistake conclude chevron oil test dictates bacchus applied retroactively decline invitation impose liability every jurisdiction nation reasonably relied law justice souter also explains stare decisis compels result ante assume means retroactive application bacchus rule parties case decision defer deciding retroactivity question case proper application stare decisis bacchus applied rule retroactively parties without analysis issue tells us nothing case chevron oil question squarely presented come contrary justice souter assertions stare decisis cuts way case core stare decisis allows affected law order affairs without fear established law upon rely suddenly pulled decision apply new rule retroactively based principles stare decisis applying decision retroactively respects settled expectations built around old law see american trucking opinion prospective overruling allows courts respect principle stare decisis even impelled change law light new understanding scalia concurring judgment imposition retroactive liability litigant upset litigant settled expectations earlier decision stare decisis effect claimed overruled prior law turn doctrine stare decisis purpose exists chevron oil analysis reveals retroactive application bacchus unjustly undermine settled expectations stare decisis dictates strongly holding justice souter purports restricted application chevron oil limited extent ante effect appears far greater justice souter concludes chevron oil analysis ignored answering narrow question retroactivity parties particular case must ignored also answering far broader question retroactivity parties precisely determining general retroactivity chevron oil test needed broader potential reach new rule greater potential disruption settled expectations inquiry summarized chevron oil represents longstanding doctrine application nonretroactivity civil cases see american trucking supra justice souter today ignores precedent seriously curtails chevron oil inquiry reliance upon stare decisis reaching conclusion becomes ironic ii faithful decisions georgia case applied analysis described chevron oil deciding retroactivity question subsequently gone way ignore analysis proper application chevron oil demonstrates however bacchus applied retroactively chevron oil describes inquiry determining whether decision prospective effect first decision applied nonretroactively must establish new principle law either overruling clear past precedent litigants may relied deciding issue first impression whose resolution clearly foreshadowed second must weigh merits demerits case looking prior history rule question purpose effect whether retrospective operation retard operation finally must weig inequity imposed retroactive application decision produce substantial inequitable results applied retroactively ample basis cases avoiding injustice hardship holding nonretroactivity citations internal quotations omitted transportation importation state territory possession delivery use therein intoxicating liquors violation laws thereof hereby prohibited conclusion bacchus unprecedented beginning state board equalization california young market uninterrupted line authority held need meet strictures dormant negative commerce clause regulating sales importation liquor within state young market directly point rejected precisely argument eventually accepted bacchus california statute issue young market imposed license fee privilege importing beer state concluded rior amendment obviously unconstitutional imposed fee privilege directly burdens interstate commerce section changed answered appellees assertion abrogate negative commerce clause restrictions contrast discussion rule bacchus stark appellees request us construe amendment saying effect state may prohibit importation intoxicating liquors provided prohibits manufacture sale within borders permits manufacture sale must let imported liquors compete domestic equal terms say involve construction amendment rewriting plaintiffs argue despite amendment state may regulate importations except purpose protecting public health safety morals importer license fee imposed end surely state may adopt lesser degree regulation total prohibition doubted state might establish state monopoly manufacture sale beer either prohibit competing importations discourage importation laying heavy impost channelize desired importations confining single consignee cases bacchus cited support new rule fact provided notice whatsoever impending change idlewild midcal capital cities supra involved authority regulate sale importation alcohol conflicted directly legislation passed congress pursuant powers commerce clause case held give authority override congressional legislation essentially supremacy clause cases context concluded amendment repealed commerce clause see idlewild supra midcal supra capital cities supra cases irrelevant bacchus involved relation congress authority legislate positive commerce clause bacchus young market line concerned authority regulate liquor unconstrained negative commerce clause absence congressional pronouncement distinction clear idlewild midcal capital cities idlewild capital cities acknowledged explicitly trumps negative commerce clause see idlewild supra since amendment right state prohibit regulate importation intoxicating liquor limited commerce clause quoting indianapolis brewing liquor control capital cities supra decisions confirmed amendment primarily created exception normal operation commerce clause reserves power impose burdens interstate commerce intoxicating liquor absent amendment clearly invalid commerce clause quoting craig boren short bacchus rule commerce clause places restrictions state power absence congressional action came blue bacchus overruled young market line regard created new rule see bacchus stevens dissenting explaining new rule case nothing nature bacchus rule dictates retroactive application negative commerce clause underlies rule prohibits interfering interstate commerce application bacchus purpose fully served date decision prevented enacting similar tax schemes petitioner james beam argues purposes commerce clause served fully unless bacchus applied retroactively company contends retroactive application deter enacting schemes argument fails decision bacchus state georgia fully justified believing tax issue case violate commerce clause indeed bacchus violate commerce clause imposition liability hindsight state acting reasonably thing prevent unconstitutionality see american trucking opinion precisely bacchus unprecedented equities weigh heavily retroactive application rule announced case state easily foresee invalidation tax statutes reliance interests may merit little concern contrast state expected foresee decision overturn established precedents inequity unsettling actions taken reliance precedents apparent american trucking supra opinion case georgia reasonably relied young market line cases georgia decision upholding predecessor tax statute issue see scott georgia relying young market indianapolis brewing much weigh balance bacchus legitimate expectation james beam liquor manufacturers pay tax issue constitutional made business decisions accordingly little hardship companies receiving tax refund reason anticipate equitable analysis chevron oil places limitations liability may imposed unsuspecting parties changes law james beam claims bacchus applied retroactively georgia excise tax declared collected unconstitutionally state owes company million refund app least two identical refund actions pending georgia courts plaintiffs seek refunds almost million see heublein georgia civ action dekalb super apr joseph seagram sons georgia civ action dekalb brief respondents state estimates total potential liability taxed million impose georgia reasonably relied established precedent extraordinary retroactive liability time struggling fund even basic services height unfairness concerned state reaped unconstitutional windfall taxpayers georgia collected good faith time constitutional tax subjects state potentially devastating liability without fair warning burden fall corrupt state government ultimately blameless unexpecting citizens georgia form higher taxes reduced benefits nothing jurisprudence compels result traditional analysis retroactivity dictates fair application chevron oil analysis requires bacchus applied retroactively applied even parties case mistake made today compounds problem imposing widespread liability parties reason expect decision made name equality stare decisis refusing take account settled expectations relied established precedents decision perverts meaning terms respectfully dissent