McGonagle v. Home Depot U.S.A., Inc.

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 of the defendant retailer and against the plaintiff customers. For the following reasons, we affirm.3

Background. 1. Facts. The Massachusetts sales…