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.
Key facts
- Plaintiff sued Walmart in a putative class action alleging Walmart improperly charged 7% Florida sales tax on baby and toddler products that were exempt under Florida law.
- Plaintiff asserted multiple claims including fraud, unjust enrichment, breach of contract, conversion, FDUTPA violations, and negligence, seeking monetary damages as refunds of overcharged taxes and injunctive relief.
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Why it matters
This decision gives retailers a powerful jurisdictional defense to the growing wave of Florida class actions alleging over-collection of sales tax on exempt goods, holding that § 215.26 exhaustion applies to consumer… — full analysis with a trial
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