Depot Square Pizzeria, LLC v. Dep't of Taxes

¶ 1. Taxpayer-a limited liability company that operates a pizzeria in Northfield-appeals the denial of its motion for attorney's fees arising from an underlying case regarding the state meals tax. Taxpayer argues that the trial court erred in finding that the doctrine of sovereign immunity and the American Rule regarding attorney's fees prevent the court from awarding equitable relief to taxpayer. Specifically, taxpayer argues that (1) 32 V.S.A. § 9275 -the state law regarding appeals of meals tax assessments-presents an exception to these two doctrines and (2) equity calls for the court to…