Long v. Dell Computer Corp., Pb

DECISION

Before this Court is a motion to dismiss pursuant to Super. R. Civ. P. Rules 12(b)(1) for lack of subject matter jurisdiction. The movant is intervenor David Sullivan, Tax Administrator for the State of Rhode Island (Tax Administrator). Alternatively, the Tax Administrator seeks dismissal under Rule 12(b)(6), or summary judgment under Rule 56, for failure to exhaust administrative remedies. Each Defendant joins in the Tax Administrator's motion, to which the Plaintiffs have objected.

I

Facts and Travel

This case is a putative class action related to the optional service contracts sold…