Law360, New York (June 20, 2014, 10:43 AM EDT) -- Last month, in a closely watched class action case — Loeffler v. Target Corp.[1] — involving a claim for a refund of allegedly improperly collected sales taxes brought under California's consumer protection laws, the California Supreme Court held that the refund scheme created by the California tax code provides the exclusive remedy for a dispute over the applicability of the state sales tax to retail transactions. Consequently, the court dismissed a suit under California's Unfair Competition Law and Consumer Legal Remedies Act by consumers seeking to recover a refund of erroneously collected sales taxes.[2] The court's holding closely followed the logic and policy reasoning outlined in an amicus brief filed in the case by Alston & Bird....