The Alabama Court of Civil Appeals ruled on November 13, 2026, that Envirocare LLC's class-action complaint against ES OpCo USA, LLC, doing business as Veseris, and SiteOne Landscape Supply, Inc., must be dismissed due to lack of subject-matter jurisdiction. This decision affects Envirocare and other licensed pest-control operators in Alabama who claim they were wrongfully charged sales tax on exempt purchases.

The case, filed under docket number CL-2026-0772, centered around allegations that Veseris and SiteOne had systematically collected sales taxes from Envirocare and other pest-control operators, despite these transactions being exempt under Alabama law. The court's ruling emphasizes the importance of following established tax refund procedures in Alabama.

Background

Envirocare LLC, a licensed structural pest-control operator, filed a class-action complaint on October 13, 2025, against Veseris, SiteOne, and other unnamed defendants. Envirocare alleged that it and other licensed operators had been charged sales tax on purchases of insecticides and fungicides, which should have been exempt under Alabama law. The complaint included claims of breach of contract, wrongful collection of sales tax, negligence, unjust enrichment, and fraud.

According to the complaint, Envirocare had notified the defendants about the wrongful charges and demanded reimbursement. However, Veseris refused to reimburse Envirocare, offering only limited future credits, while SiteOne did not respond. The case was brought to the Jefferson Circuit Court, where the defendants filed motions to dismiss the complaint, arguing that the court lacked subject-matter jurisdiction and that Envirocare's claims failed as a matter of law.

The Ruling

The Alabama Court of Civil Appeals granted the defendants' petition for a writ of mandamus, ruling that the Jefferson Circuit Court lacked subject-matter jurisdiction over the case. The court noted, "The TBOR provides the exclusive means for obtaining a tax refund; that a party seeking a tax refund must strictly comply with the TBOR... compliance with the procedures set forth in the TBOR is a jurisdictional matter." The opinion was authored by Presiding Judge Moore, with concurrence from Judges Edwards, Hanson, Fridy, and Bowden.

The court found that Envirocare had not complied with the procedures outlined in the Alabama Taxpayers' Bill of Rights (TBOR) for seeking a sales tax refund. Envirocare's complaint indicated that it had not yet received a ruling on its petition for a refund from the Alabama Department of Revenue (ADOR) and thus could not maintain its class action in the circuit court.

Impact

This ruling reinforces the requirement for taxpayers in Alabama to follow specific procedures when seeking refunds for overpaid taxes. The court's decision clarifies that the TBOR governs all matters related to tax refunds administered by the ADOR, and failure to comply with these procedures deprives the circuit court of jurisdiction. This case may set a precedent for similar cases where taxpayers seek refunds for taxes they believe were wrongfully collected.

The ruling affects not only Envirocare but also other licensed pest-control operators in Alabama who may have been similarly charged sales tax on exempt products. It emphasizes the importance of adhering to established tax refund processes to ensure that taxpayers can seek relief through the proper channels.

What's Next

Envirocare may still pursue its claim for a sales tax refund by following the procedures outlined in the TBOR. If the ADOR denies its refund petition, Envirocare can appeal to the Alabama Tax Tribunal or the circuit court within the specified time frame. However, the court's ruling indicates that without compliance with the TBOR, any claims for a refund may not be heard in court.