Volbers-Klarich v. Middletown Management, Inc.

I. Introduction

{¶ 1} The primary question before the court is this: when a vendor fraudulently charges its customer a nonexistent tax, must the customer attempt to recover those funds through a “refund” from the taxing authority, or may the customer attempt to recover those funds directly from the vendor? We must also determine whether the appellant herein pleaded fraud with sufficient particularity and whether appellant’s claim seeking certification of a class action alleging a violation of the Ohio Consumer Sales Practices Act (“OCSPA”), R.C. Chapter 1345, stated a claim upon which relief…