Loubaton v. Walmart Inc.
A putative class action alleged Walmart improperly charged 7% Florida sales tax on baby and toddler products exempt under Fla. Stat. § 212.08(7)(ppp), pleading fraud, unjust enrichment, breach of contract, conversion, FDUTPA, negligence and injunctive relief claims. Applying Fla. Stat. § 215.26 and Fox v. Ritz-Carlton and BJ's Wholesale Club v. Bugliaro, the court held that because the gravamen of every damages count was recovery of amounts paid as tax where no tax was due, plaintiff had to exhaust § 215.26's administrative refund procedure, and her failure to do so deprived the court of subject-matter jurisdiction.
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