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Court Denies Automaker’s Bid For Sales Tax Refund


Maine’s highest court ruled Tuesday that DaimlerChrysler is not entitled to a refund of sales tax reimbursements it made to consumers when it repurchased their defective vehicles under the Maine Lemon Law.

The Supreme Judicial Court denied the automaker’s bid to recover the nearly $51,000 in sales tax it refunded to owners of 58 vehicles it replaced or repurchased between 1996 and 2003.

The Maine Lemon Law requires manufacturers to provide refunds or replacements for new vehicles when a substantial defect cannot be repaired. Refunds include all “collateral charges,” including sales tax and registration fees.

DaimlerChrysler sought refunds under a state law that allows taxpayers to apply for them in cases involving overpayments.

The court, however, rejected the company’s claim that it qualifies as a taxpayer, saying it does not pay taxes to the state and thus does not meet that definition.

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