Zahra Rose Construction

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that collection of sales tax, a statutory duty, was not actionable under the Massachusetts consumer protection law
• holding that collection of sales tax, a statutory duty, was not actionable under the Massachusetts consumer protection law
• finding that Home Depot’s collection of sales tax was not an unfair or deceptive act because “[i]t is undisputed that the company sought and received no profit from the imposition of the sales tax. It transmitted to DOR all tax payments received from the plaintiffs”
• The “pertinent statutes and regulations administered by DOR” effectively “occupied the field” in terms of the remedies available to an aggrieved sales tax payer
• overbroad reading of 940 Code Mass. Regs. § 3.16[3] would “siphon into the province of c. 93A a bottomless reservoir of ulterior public health, safety, and welfare infractions regulated by separate programs of the police power”
• judge certified two subclasses each represented by only one named plaintiff

Source: CourtListener parenthetical corpus (CC0).