Case: District Court Lacked Jurisdiction Over Sales Tax Refund Claim (E.D.N.Y.)

The district court lacked subject matter jurisdiction over a claim for refund of sales tax retained by Vendor, held a district court, dismissing the case without prejudice. Taxpayer, an individual, purchased a vehicle service contract from Vendor and paid sales tax on it. When Taxpayer cancelled the contract within the allowed timeframe, Vendor refunded the purchase price but not the sales tax. Taxpayer filed a putative class action for breach of contract against Vendor for failing to refund the sales tax. The court held that the New York Tax Commission has exclusive jurisdiction over claims involving sales tax refunds under ...