On May 1, 2014, the California Supreme Court ruled 4-3 that state consumer protection laws do not provide recourse to customers on excess sales tax reimbursements. See Loeffler v. Target Corp., Cal. Sup. Ct. No S173972 (5/1/14). The issue at hand was whether customers could challenge sales tax determinations made by a retailer in Court based on state consumer protection laws, in particular the California Unfair Competition Law (“CUCL”) and the Consumer Legal Remedies Act (“CLRA”). The California Supreme Court affirmed a lower Court decision that only the retailer has recourse to seek a determination as to whether a particular transaction is subject to California sales tax if sales tax was collected and remitted to the State.