DECISION AND ORDER
WILLIAM M. SKRETNY, Chief District Judge.
1. In this putative class action, Plaintiff alleges that Defendants (collectively "Home Depot") improperly collect state and local sales taxes on a Damage Protection plan (the "Plan") that is offered to New York customers who enter into a Home Depot Tool Rental Agreement. Plaintiff, who rented three pieces of equipment from Home Depot on June 15, 2013, and chose to purchase...
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