Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7279. Class actions

A class action may not be brought against a marketplace facilitator on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected by the marketplace facilitator, regardless of whether such action is characterized as a tax refund claim.  Nothing in this section shall affect a purchaser's right to seek a refund from the department under other provisions of this article.