Guterman v. Costco Wholesale Corp.

Plaintiff-Appellant Mark Guterman ("Guterman") appeals from a September 24, 2018 Opinion and Order of the United States District Court for the Southern District of New York (Karas, J .), dismissing Guterman's Second Amended Complaint ("SAC") for failure to state a claim under Federal Rule of Civil Procedure 12(b)(6). In this diversity case, the SAC alleges, as relevant to this appeal, that Defendant-Appellee Costco Wholesale Corp. ("Costco") charges its customers sales tax on the full price of items subject to a manufacturer's discount in situations where New York law provides that Costco,…