SIKORA, J.
The main issue presented by this appeal is whether a commercial retailer may be liable in damages for an unfair or deceptive act or practice under G. L. c. 93A, §§ 2 and 9, to a customer whom it charges an excessive sales tax. A Superior Court judge concluded that, as a matter of law, the retailer's collections of the sales tax did not constitute actionable business activity within the purpose of G. L. c. 93A, and entered summary judgment in favor...
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