Barone v. State

After Plaintiff agreed to lease a motor vehicle he learned that he had been charged separately for property tax on the leased vehicle and an additional seven percent sales tax paid on that amount. Plaintiff filed a claim for a refund in the amount of sales tax he had paid on the property tax. The Division of Taxation denied Plaintiff’s claim. Plaintiff filed an appeal to the district court. Contemporaneously, Plaintiff filed a complaint in the superior court, seeking various forms of relief and seeking to certify his complaint as a class action. The superior court granted Defendants’ motion to dismiss the complaint for lack of jurisdiction. The Supreme Court affirmed, holding that the superior court lacked subject matter jurisdiction because the district court has exclusive jurisdiction over “tax matters.” View "Barone v. State" on Justia Law