MENYUK, J.T.C.
This matter comes before the court on a motion made in lieu of answer pursuant to R. 4:6-2(e), to dismiss the complaint for failure to state a claim upon which relief can be granted. The specific issue raised by the motion is whether a claim made pursuant to the New Jersey Consumer Fraud Act may be maintained against a vendor who is alleged to have collected more sales tax than is required by the Sales and Use Tax Act.
The complaint,...
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