A class action alleging that Dunkin' Donuts improperly collected and remitted sales tax on prepackaged coffee sold at New York City Dunkin' Donuts stores was dismissed by a Federal trial court, which found that a claim for refund of the tax through New York's administrative procedures is the exclusive remedy. Estler v. Dunkin' Brands, Inc., 16 Civ. 932 (LGS) (S.D.N.Y., Oct. 3, 2016). The District Court rejected the plaintiff's attempt to recharacterize the tax that was allegedly improperly collected as a "surcharge," and also found that plaintiff's argument that customers should not be required to submit refund requests because they do not know to do so and have only minimal amounts at issue does not affect the mandatory nature of Tax Law 1139, which provides the exclusive remedy for the refund of any tax alleged to be improperly or illegally collected, and requires that a refund claim be made.