Supreme Court of California

Dismissal of an action brought by plaintiff-consumers seeking a refund of allegedly unlawful sales tax charges on defendant's sales of hot coffee sold "to go" is affirmed, where: 1) the tax code provides the exclusive means by which plaintiffs' dispute over the taxability of a retail sale may be resolved; 2) plaintiffs' current lawsuit is inconsistent with tax code procedures; and 3) the consumer protection statutes under which plaintiffs brought their action cannot be employed to avoid the limitations and procedures set out by the Revenue and Taxation Code.

Appellate Information

• Decided 05/01/2014
• Published 05/01/2014

Judges

• CANTIL-SAKAUYE

Court

• Supreme Court of California

Counsel