The Pennsylvania Superior Court (which rarely addresses tax
issues) held that a trial court correctly ruled that a purported
class action for the refund of Sales and Use Tax must be decided in
the first instance by the Department of Revenue. However, the court
held that the trial court incorrectly dismissed the class action
for lack of subject matter jurisdiction; instead it should have
stayed the action until the Department of Revenue acted on the
refund claim. Stoloff v. Neiman Marcus Group, Inc., No.
2674 EDA 2009 (Pa. Super. May 23, 2011). The taxpayer purchased a
dress and was charged Pennsylvania Sales Tax. Clothing is excluded
from Sale and Use Tax, with the exception of certain items of
clothing containing fur or other ornamentation. 72 P.S. §7204
(26). The taxpayer brought an action against the vendor in common
pleas court, requesting a refund and damages and claiming class
status. The court had little trouble concluding that the claim for
refund must first be
