Maples v. McDonald

Joe Maples and Clinton Aden (taxpayers) filed a class action against several retailers to recover an overpayment of sales taxes on beer, wine, and tobacco products. The taxpayers alleged that the retailers had applied the sales tax on the retail price of the products including the excise taxes placed on these products and that that practice constituted illegal "double" taxation. As a result of a settlement agreement, the taxpayers and the retailers filed a joint petition for a refund for excess payment of taxes with the Department of Revenue. The Department denied the refund petitions, and…