LOEFFLER v. TARGET CORP.

No. S173972.

58 Cal.4th 1081 (2014)

171 Cal. Rptr. 3d 189

324 P.3d 50

KIMBERLY LOEFFLER et al., Plaintiffs and Appellants, v. TARGET CORPORATION, Defendant and Respondent.

Supreme Court of California.

May 1, 2014.


Attorney(s) appearing for the Case

Law Office of Joseph J. M. Lange, Joseph J. M. Lange Law Corporation, Joseph J. M. Lange ; Public Justice, Leslie A. Bailey , Victoria W. Ni , Arthur H. Bryant ; Lange & Koncius, Kiesel Boucher & Larson, Kiesel + Larson and Jeffrey A. Koncius for Plaintiffs and Appellants.

Mastroianni Law Firm and A. Douglas Mastroianni for Jason Frisch as Amicus Curiae on behalf of Plaintiffs and Appellants.

Edmund G. Brown, Jr. , Attorney General, Frances T. Grunder , Assistant Attorney General, Gordon Burns , Deputy State Solicitor General, Kathrin Sears and Alexandra Robert Gordon , Deputy Attorneys General, for Attorney General of State of California as Amicus Curiae on behalf of Plaintiffs and Appellants.

Barry D. Keene ; Nossaman and William T. Bagley as Amici Curiae on behalf of Plaintiffs and Appellants.

J. Bruce Henderson for the Association of Concerned Taxpayers as Amicus Curiae on behalf of Plaintiffs and Appellants.

The Kick Law Firm, Taras Kick , Thomas A. Segal , Matthew E. Hess , Graig Woodburn and G. James Strenio for Michael McClain, Avi Feigenblatt and Gregory Fisher as Amici Curiae on behalf of Plaintiffs and Appellants.

Harvey Rosenfield , Pamela Pressley and Todd M. Foreman for Consumer Watchdog, Public Good, Consumeraffairs.com and National Association of Consumer Advocates as Amici Curiae on behalf of Plaintiffs and Appellants.

Thorsnes Bartolotta McGuire and Benjamin I. Siminou for Carmen Herr, Heidi Spurgin, Mark Hegarty and Joseph Thompson as Amici Curiae on behalf of Plaintiffs and Appellants.

Morrison & Foerster, Miriam A. Vogel , David F. McDowell and Samantha P. Goodman for Defendant and Respondent.

Reed Smith, Margaret M. Grignon , Douglas C. Rawles and Judith E. Posner for Rite Aid Corp. and Walgreen Co. as Amici Curiae on behalf of Defendant and Respondent.

Holland & Knight and Richard T. Williams for CVS Caremark Corp. and CVS Pharmacy, Inc., as Amici Curiae on behalf of Defendant and Respondent.

Hunton & Williams and Phillip J. Eskenazi for Albertson's Inc., as Amicus Curiae on behalf of Defendant and Respondent.

Wilson Turner Kosmo, Frederick W. Kosmo, Jr. , and Theresa Osterman Stevenson for PETCO Animal Supplies Stores, Inc., as Amicus Curiae on behalf of Defendant and Respondent.

Kristine Cazadd, Robert W. Lambert and John L. Waid for state Board of Equalization as Amicus Curiae on behalf of Defendant and Respondent.

Alston & Bird, Andrew E. Paris , Ethan D. Millar and Joann M. Wakana for DIRECTV Inc., as Amicus Curiae on behalf of Defendant and Respondent.

Edmund G. Brown, Jr. , Attorney General, David S. Chaney and Matt Rodriquez , Chief Assistant Attorneys General, and Al Shelden , Deputy Attorney General, as Amici Curiae.

Letwak & Bennett and Stephen H. Bennett as Amici Curiae.


OPINION

CANTIL-SAKAUYE, C. J.

Plaintiffs are consumers who contend that defendant retailer represented that it properly was charging and in fact charged them sales tax reimbursement on sales of hot coffee sold "to go," when, according to plaintiffs, the tax code rendered such sales exempt from sales tax. They brought an action against defendant retailer under two consumer protection statutes, seeking a refund of the assertedly unlawful...

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