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Macy's Dep't Stores, Inc., CVA07-013}{\author Supreme Court of Guam}{\operator Kym Freriks}{\creatim\yr2008\mo7\dy1\hr11\min22}{\revtim\yr2008\mo7\dy1\hr12\min7}{\printim\yr2008\mo6\dy26\hr14\min25}{\version9} {\edmins35}{\nofpages15}{\nofwords6298}{\nofchars35905}{\*\company Judiciary of Guam}{\*\category civil}{\nofcharsws42119}{\vern16393}{\*\password 00000000}}{\*\xmlnstbl }\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0 \widowctrl\enddoc\aenddoc\aftnnar\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1 \jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\rsidroot15023057 \fet1{\*\wgrffmtfilter 013f}{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid8010979 \chftnsep \par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid8010979 \chftnsepc \par }}{\*\aftnsep \pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid8010979 \chftnsep \par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid8010979 \chftnsepc \par }}\sectd \psz1\linex0\headery1440\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid5860289\sftnbj\saftnnar {\headerr \pard\plain \s26\ql \li0\ri0\widctlpar\brdrb\brdrs\brdrw15\brsp20 \tqc\tx4320\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9655196 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\fs20\insrsid11815220\charrsid16086180 Quichocho v. Macy\rquote s Dep\rquote t Stores, Inc.}{ \fs20\insrsid11815220\charrsid16086180 , Opinion\tab }{\fs20\insrsid11815220 \tab }{\fs20\insrsid11815220\charrsid16086180 Page }{\field{\*\fldinst {\fs20\insrsid11815220\charrsid16086180 PAGE }}{\fldrslt { \fs20\lang1024\langfe1024\noproof\insrsid15269934 15}}}\sectd \linex0\endnhere\sectdefaultcl\sftnbj {\fs20\insrsid11815220\charrsid16086180 of }{\field{\*\fldinst {\fs20\insrsid11815220\charrsid16086180 NUMPAGES }}{\fldrslt { \fs20\lang1024\langfe1024\noproof\insrsid13450398 25}}}\sectd \linex0\endnhere\sectdefaultcl\sftnbj {\fs20\insrsid11815220 \par }{\fs20\insrsid11815220\charrsid16086180 \par }\pard \s26\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7210280 {\insrsid11815220\charrsid10306427 \par }}{\footerl \pard\plain \s23\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxc\posy0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst { \cs24\insrsid11815220 PAGE }}{\fldrslt }}\sectd \linex0\endnhere\sectdefaultcl\sftnbj {\cs24\insrsid11815220 \par }\pard \s23\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid11815220 \par }}{\footerr \pard\plain \s23\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxc\posy0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs24\insrsid11815220 \par }\pard \s23\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid11815220 \par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid3281350\charrsid13707603 IN THE SUPREME COURT OF GUAM \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\b\insrsid3281350\charrsid13707603 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\b\insrsid6105098\charrsid13707603 DOROTHEA QUICHOCHO, MERLYNA W. SMITH}{\b\insrsid13978920\charrsid13707603 ,}{ \b\insrsid14950746\charrsid13707603 \par }{\b\insrsid6105098\charrsid13707603 and a class of all persons similarly situated}{\b\insrsid3281350\charrsid13707603 \par }{\insrsid13978920\charrsid13707603 Plaintiff}{\insrsid6105098\charrsid13707603 s-Appellants}{\insrsid3281350\charrsid13707603 , \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\insrsid3281350\charrsid13707603 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\insrsid3281350\charrsid13707603 v. \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\b\insrsid3281350\charrsid13707603 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\b\insrsid6105098\charrsid13707603 MACY\rquote S DEPARTMENT STORES, INC.}{\b\insrsid3736209\charrsid13707603 \par }{\b\insrsid6105098\charrsid13707603 FKA MACY\rquote S WEST, INC., and DOES I-XV}{\b\insrsid13978920\charrsid13707603 ,}{\b\insrsid3281350\charrsid13707603 \par }{\insrsid6105098\charrsid13707603 Defendants-Appellees}{\insrsid3281350\charrsid13707603 . \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\insrsid3281350 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\lang2057\langfe1033\langnp2057\insrsid13707603\charrsid78069 Supreme Court Case No.: CVA07-013 \par Superior Court Case No.: CV0209-04 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\b\insrsid13707603 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\b\insrsid3281350\charrsid13707603 OPINION \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\insrsid3281350\charrsid13707603 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\insrsid2969367\charrsid13707603 Filed:}{\insrsid78069\charrsid13707603 }{\insrsid2969367\charrsid13707603 June 27, 2008 \par }{\insrsid10845767\charrsid13707603 Cite as: 2008}{\insrsid3281350\charrsid13707603 Guam }{\insrsid11757961\charrsid13707603 9}{\insrsid3281350\charrsid13707603 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13707603 {\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 Appeal from the Superior Court of Guam \par Argued and submitted on }{\lang2057\langfe1033\langnp2057\insrsid6105098\charrsid78069 February 22, 200}{\lang2057\langfe1033\langnp2057\insrsid12983628\charrsid78069 8}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \par Hag\'e5t\'f1a, Guam \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \par }\trowd \irow0\irowband0\lastrow \ts11\trqc\trgaph120\trleft-120\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3\tblrsid10504326\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr \brdrtbl \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx4560\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx9240\pard \ql \li0\ri0\nowidctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid78069 {\ul\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Appearing for Plaintiffs-Appellants}{ \lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 : \par Thomas M}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 cKee}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Tarpley, }{\i\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Esq. \par }{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Law Offices of Thomas M. Tarpley \par Bank of Hawaii Bldg}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 \par 134 W}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Soledad Ave}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 , Ste}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 402 \par }\pard\plain \s26\ql \li0\ri0\nowidctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid78069 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Hag\'e5t\'f1 a, GU 96910}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \cell }\pard\plain \ql \li0\ri0\nowidctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid78069 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \ul\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Appearing for Defendants-Appellees}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 : \par Seth Forman, }{\i\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Esq.}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 \par Dooley Roberts & Fowler LLP \par Suite 201, Orlean Pacific Plaza \par 865 S}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 Marine Corps Dr}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 \par Tamuning, GU 96913}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \cell }\pard \ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \trowd \irow0\irowband0\lastrow \ts11\trqc\trgaph120\trleft-120\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3\tblrsid10504326\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr \brdrtbl \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx4560\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4680\clshdrawnil \cellx9240\row }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid7038234\charrsid78069 \par }{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 BEFORE: }{\lang2057\langfe1033\langnp2057\insrsid10845767\charrsid78069 ROBERT J. TORRES}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 ,}{ \lang2057\langfe1033\langnp2057\insrsid6363779\charrsid78069 JR.,}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 Chief Justice;}{\lang2057\langfe1033\langnp2057\insrsid10845767\charrsid78069 F. PHILIP CARBULLIDO}{ \lang2057\langfe1033\langnp2057\insrsid16650845\charrsid78069 , Associate Justice}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 ; }{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 EDWARD}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 MANIBUSAN}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 Justice }{\i\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 Pro Tempore}{ \lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 . \par }\pard\plain \s20\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 \b\fs24\ul\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\ulnone\lang2057\langfe1033\langnp2057\insrsid3083498\charrsid78069 \par }\pard\plain \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid8456754\charrsid14551882 TORRES, }{\b\insrsid10845767\charrsid14551882 C.}{\b\insrsid16650845\charrsid14551882 J}{\b\insrsid3281350\charrsid14551882 .: \par }\pard\plain \s20\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 \b\fs24\ul\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\ulnone\lang2057\langfe1033\langnp2057\insrsid7038234\charrsid78069 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid2695506\charrsid78069 [1]}{ \lang2057\langfe1033\langnp2057\insrsid13595829\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Plaintiffs}{\lang2057\langfe1033\langnp2057\insrsid16086180\charrsid78069 -Appellants}{ \lang2057\langfe1033\langnp2057\insrsid3103500\charrsid78069 , Dorothea Quichocho, Merlyna W. Smith, and a class of all persons similarly situated, }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 appeal from the dismissal of their putative class action claims against Defendant-Appellee Macy\rquote s Department Stores, Inc.}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 and Does I to XV}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 collectively }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'93Macy\rquote s\'94)}{ \lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 In 200}{\lang2057\langfe1033\langnp2057\insrsid15488277\charrsid78069 4,}{ \lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 Macy\rquote s began adding a gross receipts tax (\'93GRT\'94) charge to the advertised price of its goods at the cash register.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 Plaintiffs}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 \rquote lawsuit alleges}{\lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 that Macy\rquote s c}{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 ollection of GRT from customers}{\lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 violated the}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Deceptive Trade Practices - Co}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 nsumer Protection Act (\'93DTPA\'94)}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 , and constituted}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 unjust enrichment}{\lang2057\langfe1033\langnp2057\insrsid9332282\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 The lower court reject}{\lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 ed the DTPA claims on summary judgment}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 and reject}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 ed the unjust enrichment claims on a motion to dismiss}{\lang2057\langfe1033\langnp2057\insrsid16336937\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 On appeal, we reverse}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 In}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 Guam v. Marfega Trading Co.}{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 , 1998 Guam 4, this court found a DTPA violation where the defendant charged separately at the register for GRT.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 None of the undisputed facts of this case }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 demonstrate a meaningful distinction between}{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 Macy\rquote s conduct and that at issue in }{\i\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 , making summary judgment for Macy\rquote s inappropriate.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 In addition, dismissal of the unjust }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 enrichment }{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 claims is inappropriate because they }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 can be pleaded in the alternative.}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 I.\tab }{\b\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 FACTUAL AND PROCEDURAL BACKGROUND}{\b\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid2695506\charrsid78069 [2]}{\lang2057\langfe1033\langnp2057\insrsid2695506\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Guam charges a}{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 gross receipts tax (\'93GRT\'94), whereas most states charge}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 a sales tax.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 GRT differs from a sales tax insofar as it is levied on the seller rather than the consumer.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 T}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 he cost of the gross receipts tax is often passed on to consumers, }{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 but }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 sales receipts do not necessarily show the amount of the gross receipts tax.}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{\fs24\insrsid8924806\charrsid15269934 For a general analysis of the gross receipts tax, }{\i\fs24\insrsid8924806\charrsid15269934 see }{ \fs24\insrsid8924806\charrsid15269934 John Mikesell, }{\i\fs24\insrsid8924806\charrsid15269934 Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance}{\fs24\insrsid8924806\charrsid15269934 , Tax Foundation Background Paper No. 53 (Jan. 2007), }{\i\fs24\insrsid8924806\charrsid15269934 available at }{\fs24\insrsid8924806\charrsid15269934 http://www.taxfoundation.org/files/6p53.pdf. Mikesell criticizes GRT for discouraging economic activity, disproportionately affecting low profit-margin firms, and its lack of transparency to taxpayers.}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 In 2003, the Guam Legislature passed a temporary increase in the GRT rate from four percent to six percent.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 See }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Guam Pub. L. 27-05}{\lang2057\langfe1033\langnp2057\insrsid3103500\charrsid78069 :}{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 V}{\lang2057\langfe1033\langnp2057\insrsid3103500\charrsid78069 :}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 6 (Feb. 28, 2003) (making the increase effective from April}{ \lang2057\langfe1033\langnp2057\insrsid15488277\charrsid78069 1, 2003 to September 30, 2005).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 In order to allay }{ \lang2057\langfe1033\langnp2057\insrsid6708752\charrsid78069 public}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 fears that the GRT increase would result in sharp price increases}{ \lang2057\langfe1033\langnp2057\insrsid6708752\charrsid78069 for }{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 c}{\lang2057\langfe1033\langnp2057\insrsid6708752\charrsid78069 onsumers}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 , the Legislature passed a law in November 2003 providing an incentive to businesses to make the GRT visible on sales receipts.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 See }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Guam Pub. L. 27-41 (Nov. 13, 2003) (codified at 11 GCA \'a7 26201).}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{\fs24\insrsid8924806\charrsid15269934 For example, if a business charged $10.00 for an item at the register and displayed an estimated GRT of $0.60 on the receipt, it could then deduct the estimated GRT from its taxable gross receipts.\~ Its total GRT for that item would then be 6% of $9.40 or $0.56.}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 The following spring, the tax was reduced back to four percent.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 See }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Guam Pub. L. 27-76 (Mar. 10, 2004).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 After the repeal of the tax increase, the Legislature}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 also}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 repealed the visible GRT law.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Guam Pub. L. 29-02}{\lang2057\langfe1033\langnp2057\insrsid3103500\charrsid78069 :}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 VII}{\lang2057\langfe1033\langnp2057\insrsid3103500\charrsid78069 :}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 1}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 (May 18, 2007) (repealing P.L. 27-41).}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{\fs24\insrsid8924806\charrsid15269934 After the visible GRT law was repealed, Macy\rquote s stopped charging separately for GRT. Appellee \rquote s Brief, p. 8 (Oct. 24, 2007).}}}{\lang2057\langfe1033\langnp2057\insrsid8224698 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid2695506\charrsid78069 [3]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \tab Macy\rquote s operates a chain of retail stores in the United States, and one store in the Micronesia Mall in Dededo.} {\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Prior to February 1, 2004, the prices marked on products in Macy\rquote s stores reflected the amount that consumers would pay at the cash register.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Beginning on February 1, 2004, Macy\rquote s began to charge consumers an extra six percent at the cash register for the GRT.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Macy\rquote s announced the change in late January}{ \lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 2004}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 in a press release}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 On January 25, 2004, Macy\rquote s}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 posted signs at store entrances and at store cash r}{\lang2057\langfe1033\langnp2057\insrsid6888742\charrsid78069 egisters, which stated}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 that, \'93in accordance with }{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 G}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 uam }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 P}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 ublic }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 L}{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 aw 27-41, }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 M}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 acy\rquote s will be reflecting the 6 percent gross receipts tax }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 GRT}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 on customer receipts beginning }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 F}{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 ebruary 1, 2004.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 Appellants\rquote Excerpts of Record (\'93}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 ER}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 \'94) (Posted Notices) }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 , pp. 9, 11.}{\lang2057\langfe1033\langnp2057\insrsid15166208 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5860289\charrsid78069 [4]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \tab On February 18, 2004, the Attorney General issued an }{\lang2057\langfe1033\langnp2057\insrsid6708752\charrsid78069 advisory }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 opinion that addressed whether Macy\rquote s practice complied with 11 GCA \'a7 26115, including whether it was permitted by Public Law 27-41.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 The Attorney General opined that \'93the Macy\rquote s example complained of, where a \lquote stateside price\rquote is posted on the goods and the GRT added at checkout, is a violation of }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 11}{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 GCA \'a7 26115.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 Appellees\rquote Brief, Opp. p. 11 (}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Op. Att\rquote y Gen. 04-0215 Feb. 18, 2004).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 The opinion further stated that \'93Macy\rquote s }{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 . . . }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 may separately state the GRT, but must do so before checkout, preferably on the merchandise or at least by prominent notice where the customer will see it when entering the store.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Id.}{\i\lang2057\langfe1033\langnp2057\insrsid15166208 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [5]}{\lang2057\langfe1033\langnp2057\insrsid10235494\charrsid78069 \tab On February 19, 2004, Macy\rquote s replaced its existing signs.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid10235494\charrsid78069 The new signs stated that, \'93effective [F]ebruary 1, 2004, in accordance with [G]uam [P]ublic [L]aw 27-41, [M]acy\rquote s customers will be charged the 6% [G]uam gross receipts tax (grt).}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid10235494\charrsid78069 [R]etail prices do not include the 6% grt.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid10235494\charrsid78069 [T]he 6% grt is added at the register at the time of purchase.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid10235494\charrsid78069 Torres Aff., Exs. A, B.}{\lang2057\langfe1033\langnp2057\insrsid3291357 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [6]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \tab The Plaintiff class consists of customers of Macy\rquote s who }{ \lang2057\langfe1033\langnp2057\insrsid1336040\charrsid78069 paid a charge }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 that was designated as a GRT and was }{\lang2057\langfe1033\langnp2057\insrsid1336040\charrsid78069 added to the purchase price at the cash register}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 .}{\cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{ \fs24\insrsid8924806\charrsid15269934 The three Justices hearing this case stated on the record at oral arguments that they would opt out of the class if the class is certified.}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Named Plaintiff Dorothea Quichocho was charged $2.24 in GRT and Plaintiff Merlyna Smith was charged $9.09.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Quichocho initiated a lawsuit on behalf of herself and the class.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Quichocho named Macy\rquote s and several other retailers as defendants.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 After the lawsuit was filed, all of t}{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 he retail stores except Macy\rquote s stoppe}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 d charging separately for GRT at cash registers.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [7]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Macy\rquote s only initial cha nge in business practices in response to the lawsuit was to begin including a notice of the GRT charge in its published advertisements, stating: \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid14551882 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 In Guam, please add 4% to the amount stated for each item to arrive at the total purchase price.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 This represen ts the amount of Guam Gross Receipts Tax that Macy\rquote s will transmit to the Government of Guam, and it is an element of the total purchase price for each item.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 This amount will be added at checkout. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 S}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 upplemental (\'93S} {\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 ER}{\lang2057\langfe1033\langnp2057\insrsid1787763\charrsid78069 \'94)}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 , p. 43 (Advertisement, May 26, 2004). \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [8]}{\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 \tab Macy\rquote s revised its in-store signs one more time on April 1, 2004 after the legislature reduced the GRT rate back to 4%.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 The new signs stated that: \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid14551882 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 [E]ffective [A]pril 1, 2004, the [G]uam gross receipts tax (grt) rate will be reduced to 4%.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 [I]n accordance with [G]uam public law 27-41, [M]acy \rquote s visibly displays to customers on their receipts the amount of grt that [M]acy\rquote s will remit to the government of [G]uam.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 [T]he grt is part of the purchase price for each item. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid8194356\charrsid78069 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 [T]he prices displayed on the merchandise or store signs do not reflect the 4% grt.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 [T]he 4% grt is stated as a separate item added at the register at the time of check-out to arrive at the actual purchase price. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 Torres Aff.}{\lang2057\langfe1033\langnp2057\insrsid7173579\charrsid78069 (Apr. 4, 2008)}{\lang2057\langfe1033\langnp2057\insrsid3291357\charrsid78069 , Ex. C. \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [9]}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \tab On November 24, 2004, the Attorney General\rquote s Office wrote a letter to Macy\rquote s counsel stating that \'93 the present plan of Macy\rquote s wherein they put notices prominently at the entrances to their store and at the register counters stating that the total price will include a 4% GRT .}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 . . is acceptable.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 SER, p. 3 (Letter from Charles H. Troutman, Consumer Counsel, Office of the Attorney General, to Seth Forman, Esq., Berman O \rquote Connor Mann & Sklov (Nov. 24, 2004).}{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [10]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Plaintiffs amended their complaint several times, adding Merlyna Smith as a class representative, and adding a count for violation of Guam\rquote s Deceptive Trade Practice }{\lang2057\langfe1033\langnp2057\insrsid10364121\charrsid78069 -}{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Consumer }{\lang2057\langfe1033\langnp2057\insrsid1336040\charrsid78069 Protection Act}{\lang2057\langfe1033\langnp2057\insrsid10364121\charrsid78069 (\'93DTPA\'94)}{ \lang2057\langfe1033\langnp2057\insrsid1336040\charrsid78069 . \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [11]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 On a Rule 12(b)(6) motion, the court dismissed Plaintiffs\rquote unjust enrichment claim on the grounds that Plaintiffs have an adequate remedy at law under the DTPA.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 On a motion for summary judgment, the court dismissed Plaintiffs\rquote DTPA claim because notices published by Macy\rquote s were found to be sufficient as a matter of law.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 Final judgment was entered on July 11, 2007, and Plaintiffs timely filed a notice of appeal on July 31, 2007. \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid15166208\charrsid78069 I}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 I.\tab }{ \b\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 JURISDICTION}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [12]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab This court has jurisdiction over this appeal from a final order or judgment that disposes all of the parties\rquote claims.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 48 U.S.C.}{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 A.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'a7 1424-1(a)(2)}{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 (2007)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ; 7 GCA \'a7\'a7 3107, 3108(a) (2005).}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 III.\tab }{\b\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 STANDARD OF REVIEW}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [13]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab This court reviews issues of statutory interpretation }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 de novo}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Carlson v. Guam Tel. Auth.}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2002 Guam 15 \'b6 16.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 We review dismissals pursuant to Rule 12(b)(6) of the Guam Rules of Civil Procedure }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 de novo}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 First Hawaiian Bank v. Manley}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2007 Guam 2 \'b6 6.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 We also review the grant or denial of summary judgment }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 de novo}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Villanueva ex rel. United States v. Commercial Sanitation Sys., Inc.}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2005 Guam 8 \'b6 9.}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ilvl12\adjustright\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid1909772\charrsid78069 I}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 V.}{ \b\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 \tab DISCUSSION}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ilvl12\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [14]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab On appeal, Plaintiffs argue that the lower court erred in: (a) granting summary judgment for Defendant Macy\rquote s on the DTPA claims; (b) dismissing Plaintiffs\rquote unjust enrichment claims; and (c) failing to promptly consider the class certification issue.}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ilvl12\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par {\listtext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \hich\af0\dbch\af0\loch\f0 A.\tab}}\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ls17\rin0\lin0\itap0\pararsid14551882 { \b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Whether Summary Judgment Under the Deceptive Trade Practices - Consumer Protection Act Was Appropriately Granted \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [15]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab We review the grant of summary judgment }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 de novo}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Villanueva ex rel. United States v. Commercial Sanitation Sys., Inc.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2005 Guam 8 \'b6 9.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Summary judgment is proper if \'93there is no genuine issue as to any material fact and that the moving party is entitled to }{ \lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 a }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 judgment as a matter of law.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Guam R. Civ. P. 56(c).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 There is a genuine issue of fact if there is }{ \lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 \'93\rquote }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 sufficient evidence}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 \rquote }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 which establishes a factual dispute requiring resolution by a fact}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 -}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 finder.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Villalon v. Hawaiian Rock Prods., Inc.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2001 Guam 5 \'b6 7}{ \lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 (quoting }{\i\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 Iizuka Corp. v. Kawasho Int\rquote l. Inc.}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 , 1997 Guam 10 \'b6 7)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 A fact is material if it \'93is relevant to }{ \lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 . . .}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 a claim or defense and [its] existence might affect the outcome of the suit.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Wilkinson v. Jones}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2004 Guam 14 \'b6 7}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 (quoting }{ \i\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 Iizuka}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 , 1997 Guam 10 \'b6 7)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [16]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 The DTPA generally prohibits \'93 [f]alse, misleading, or deceptive acts or practices.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 5 }{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 G}{ \lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 CA \'a7 32201(a)}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 (2005)}{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 The DTPA specifically enumerates a number of examples }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 of }{ \lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 conduct prohibited by this provision, including \'93[a]dvertising goods or services with intent not to sell them as advertised,\'94 5 GCA \'a7 32201(c)(3), and \'93 [d]oing any . . . act which is prohibited by the laws of Guam to mislead a consumer to his detriment.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 5 GCA \'a7 }{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 32201(b)(29).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 But t}{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 he }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 DTPA\rquote s }{\lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 general prohibition on \'93}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 [f]}{ \lang2057\langfe1033\langnp2057\insrsid4152773\charrsid78069 alse, misleading, or deceptive acts or practices\'94 is not limited to the enumerated examples.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 5 GCA \'a7 32201(a).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 We construe the DTPA liberally in favor of consumers.}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{\fs24\insrsid8924806\charrsid15269934 }{\i\fs24\insrsid8924806\charrsid15269934 See}{\fs24\insrsid8924806\charrsid15269934 5 GCA \'a7 32101 (2005) (\'93This chapter shall be liberally construed so that its beneficial purposes may be accomplished.\'94); 5 GCA \'a7 32108(a) (\'93This chapter shall be liberally construed in favor of the consumer and shall be a pplied to promote its underlying purposes, which are to protect consumers against false, misleading, and deceptive business practices, unconscionable actions, and breaches of warranty, and to provide efficient and economical procedures to secure such prot ection.\'94); }{\cs36\i\fs24\insrsid8924806\charrsid15269934 Guam v. Marfega Trading Co.}{\cs36\fs24\insrsid8924806\charrsid15269934 , 1998 Guam 4 \'b6}{\fs24\insrsid8924806\charrsid15269934 27 (\'93 In light of the intent of the DTPA, the Court, after balancing all interests involved, chooses to liberally construe the applicable code sections in favor of the consumer.\'94).}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [17]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 The leading Guam case construing the DTPA is}{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 Guam v. Marfega Trading Co.}{\cs36\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 , 1998 Guam 4}{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 In }{\i\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 , }{ \lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 the }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 defendant charged a separate five percent tax at the register, and the}{ \cs36\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 government of Guam brought }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 claims under the same statutory provisions at issue here \endash 5 GCA \'a7\'a7 32201(a)(1), (b)(29), (c)(3), along with 11 GCA \'a7 26115, which prohibits a business from indicating that the GRT \'93is not considered }{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 as }{ \lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 an element of the purchase price.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 This court granted summary judgment for the plaintiff, finding that the defendant materially misled consumers by implying that the government required that the tax be charged to consumers, and by implying that the tax was not part of the purchase price.}{ \lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [18]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s }{ \lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 contends that }{\i\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 Marfega }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 is }{ \lang2057\langfe1033\langnp2057\insrsid12983628\charrsid78069 legally }{\lang2057\langfe1033\langnp2057\insrsid10247424\charrsid78069 distinguishable}{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid12983628\charrsid78069 because of the subsequent enactment of the visible GRT }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 and }{\lang2057\langfe1033\langnp2057\insrsid12983628\charrsid78069 factually distinguishable because unlike }{\i\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 ,}{\lang2057\langfe1033\langnp2057\insrsid12983628\charrsid78069 Macy \rquote s did not misrepresent the nature and amount of the GRT.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid12983628\charrsid78069 Macy\rquote s asserts }{ \lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 that the lower court\rquote s ruling should be affirmed.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 Specifically, the parties dispute: (1) whether Macy\rquote s conduct violated }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(a), which generally prohibits \'93[f]alse, misleading, or deceptive acts or practices\'94; (2) }{ \lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 whether Macy\rquote s conduct violated }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(c)(3), which defines the false, misl eading, or deceptive acts or practices prohibited by the DTPA to include \'93[a]dvertising goods or services with intent not to sell them }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 as advertised\'94;}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (3) }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 whether Macy\rquote s conduct violated }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(b)(29), which prohibits \'93[d]oing any . . . act which is prohibited by the laws of Guam to mislead a consumer to his detriment,\'94 combined with 11 GCA \'a7 26115, which prohibits a business from indicating that the GRT \'93is not considered }{ \lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 as }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 a}{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 n element of the purchase price}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'94}{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 ; }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (4) whether }{ \lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 this court should overrule its earlier decision in }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ; and (5) whether Macy\rquote s conduct was authorized by Public Law}{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 27-41, which encouraged}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 businesses to make the GRT visible on sales receipts. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid14551882 \par }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 1.}{\b\lang2057\langfe1033\langnp2057\insrsid1728005\charrsid78069 \tab }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Whether Macy\rquote s Violated DTPA\rquote s General Prohibition on Deceptive}{\b\lang2057\langfe1033\langnp2057\insrsid78069 }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Practices}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\lang2057\langfe1033\langnp2057\insrsid1909772\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [19]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The DTPA generally prohibits \'93[f]alse, misleading, or deceptive acts or practices,\'94 and its prohibitions are not limited to the enumerated examples.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(a).}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 The DTPA states that courts construing the DTPA }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 should be guided by case law construing the Federal Trade Commission Act (\'93FTC Act\'94):}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In interpreting the definitions and other provisions of this chapter, it is the intent of the Legislature that in construing this chapter, the courts, to the extent poss ible, will be guided by the interpretations given by the United States Federal Trade Commission and federal courts to Section 5(a)(1) of the Federal Trade Commis\-sion Act (15 U.S.C.A. 45(a)(1)) and the Federal Trade Act. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32108(c)(A)}{\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 (2005)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The FTC Act prohibits \'93 unfair or deceptive acts or practices in or affecting commerce.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 15 U.S.C. \'a7 45(a)(1).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Courts interpreting the FTC Act have established a three-part test to determine if a practice is }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 unfair or }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 deceptive, and this court has adopted that test for deceptive conduct under the DTPA.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 1998 Guam 4 \'b6 11.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 An act violates the FTC Act and DTPA if: (1) there is a representation, omission, or practice; (2) the representation, omission, or practice is likely to mislead consumers acting reasonabl y under the circumstances; and (3) the representation, omission, or practice is material.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (citing cases interpreting the FTC Act).}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\cs36\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\cs36\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 a.}{\cs36\b\lang2057\langfe1033\langnp2057\insrsid1728005\charrsid78069 \tab }{\b\insrsid727254\charrsid14551882 Whether}{\cs36\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 There Was a Representation, Omission, or Practice}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\ul\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [20]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{ \lang2057\langfe1033\langnp2057\insrsid10290906\charrsid78069 Under the first prong, }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Plaintiffs allege that Macy\rquote s made representations or omissions, or engaged in practices that misled consumers into believing that }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 the government required consumers to pay the GRT on top of the purchase price, and into believing that the initial price was the total purchase price.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 There is undisputed evidence that Macy\rquote s referred to the GRT charge as being \'93in accordance with Guam Public Law 27-41,\'94 and charged separately for GRT at the register on top of the purchase price of the product.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ER}{ \cs36\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 , Ex. B and C}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , pp. 7, 9, 11}{\cs36\lang2057\langfe1033\langnp2057\insrsid1775181\charrsid78069 (Posted Notices)}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 This evidence satisfies the \'93representation, omission, or practice\'94 requirement of the test.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 1998 Guam 4 \'b6 13 (finding this part of the test was met where \'93both parties admit that the Defendant-Appellee made the representation that there was a 5% tax charged to customers\'94).}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14551882 {\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 b.}{\b\lang2057\langfe1033\langnp2057\insrsid1728005\charrsid78069 \tab }{ \b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Whether the Act or}{\b\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 Practice Was Likely to Mislead R}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 easonable}{ \b\lang2057\langfe1033\langnp2057\insrsid1728005\charrsid78069 }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Consumers}{\b\lang2057\langfe1033\langnp2057\insrsid9070223\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\ul\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [21]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid10290906\charrsid78069 Under the second prong of the FTC Act and DTPA test, } {\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Plaintiffs argue that Macy\rquote s practice was \'93likely to deceive or mislead reasonable customers.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ER, p. 24 (Third Am. Compl. \'b6 4.3).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 An act or practice is misleading under the DTPA if it has}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 a \'93tendency\'94 or \'93capacity\'94 to deceive a reasonable consumer, \'93regardless of the intent\'94 to deceive, and regard less of whether there was \'93actual deception.\'94}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 1998 Guam 4 }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 16.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , the court found that it was \'93 misleading to inform a consumer of a surcharge, over and above an expressed flat rate, after the initial rate is relied upon.\'94}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.} {\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 17.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court also found it misleading to inform customers that the extra charge was a tax \'93mandatorily imposed by the government }{\cs36\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 up}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 on the consumer.\'94}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 18.}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\cs36\lang2057\langfe1033\langnp2057\insrsid14551882\charrsid78069 \par }{\cs36\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [22]}{\cs36\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 As with the Plaintiffs in }{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , reasonable customers of Macy\rquote s in this case may have initia lly relied on the marked or advertised price of goods, prior to the added charge for the gross receipts tax, and may have believed that the tax was mandatorily imposed on consumers.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s price tags and advertised prices did not include GRT, which was added at the register.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Unless Macy\rquote s customers were provided a reason not to rely on the marked or advertised prices prior to or contemporaneous with their viewing Macy\rquote s prices, there may have been a \'93tendency\'94 or \'93capacity\'94 for reasonable customers to initially rely on those prices.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See Marfega}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 1998 Guam 4, \'b6\'b6 16-17.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Similarly, unless they were informed otherwise}{\cs36\lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 ,}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Plaintiffs }{ \cs36\lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 may have reasonably assumed}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 that the charge at the register on top of the purchase price, which Macy\rquote s referred to as GRT, was mandatorily imposed by the government on the consumer.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See id}{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 .}{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 18.}{ \cs36\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\insrsid14551882\charrsid4942499 \par }{\b\insrsid727254\charrsid4942499 i.}{\b\insrsid9070223\charrsid4942499 \tab }{\b\insrsid727254\charrsid4942499 Whether Adequate Notice Was Provided to Prevent Consumers from Being Misled \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\cs36\ul\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [23]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s argues that its conduct was not deceptive or misleading because the customer received prior notice of the amount and nature of the charges.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Appellee\rquote s Brief, p. 35}{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 (Oct. 24, 2007)}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 For notice to be effective, it must be clear and not itself ambiguous or misleading. }{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Giant Food Inc. v. FTC}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 322 F.2d 977, 986 (D.C. Cir. 1963).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Giant Food}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , an ambiguous disclaimer was found to \'93only add[] to the deceptiveness\'94 of an ad.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id. }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 at 986.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The advertisement compared Giant\rquote s prices to misleadingly high \'93suggested list prices,\'94 and the disclaimer implied that the \'93list prices\'94 wer}{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 e prices charged by competitors.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 Id.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 In fact, however,}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 competitors\rquote actual prices were significantly lower than the \'93list prices.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\i\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [24]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Disclaimers may be ineffective if the y are inconspicuously located.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See Am. Home Prods. Corp. v. Johnson & Johnson}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 654 F. Supp. 568, 590 (S.D.N.Y. 1987); }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 see also FTC v. Brown & Williamson Tobacco Corp.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 778 F.2d 35, 43 (D.C. Cir. 1985)}{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (criticizing, in dicta, disclaimer that \'93appears in vir tually illegible form, placed in an inconspicuous corner of . . . advertisements\'94).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court in }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 American Home Products}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 stated that, \'93 [i]f the advertisement contains a definition or disclaimer which purports to change the apparent meaning of the claims and render them literally truthful, but which is so inconspicuously located or in such fine print that readers tend to overlook it, it will not remedy the misleading nature of the claims.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (addressing Lanham Act claim) (citing }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Giant Foods}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 322 F.2d at 986).}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [25]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Even if the advertisement contains a conspicuous and clearly-worded disclaimer, the advertisement can still be misleading if the overall impression of the ad is misleading.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In re Amway Corp.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 93 F.T.C. 618 (1979); }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 see also}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Book-of-the-Month Club, Inc. v. FTC}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 202 F.2d 486, 489 (2d Cir. 1953).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Amway}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , the company\rquote s materials repeatedly referred to $200}{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 .00}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 a month as the potential earnings of an Amway salesperson.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The materials included a \'93prominent disclaimer\'94 that \'93 some will [earn] much less and some more,\'94 but the FTC nonetheless found that \'93the impression is [falsely] created that $200 is a typical or average monthly Business Volume.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 at *27 & n.28.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The FTC concluded that Amway\rquote s specific earnings and sales claims \'93have the capacity and tendency to [mis]lead.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 at *28.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Book-of-the-Month Club}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , the court held that the defendant had engaged in misleading advertising where the defendant advertised for a \'93free\'94 book, but in \'93much smaller print,\'94 explained that the recipient must agree to purchase four more books.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 202 F.2d at 489.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Although these additional terms should have made clear to most consumers that the \'93free\'94 book was not actually \'93free,\'94 the court found that the term was nonetheless misleading.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 at 488-89 (\'93\lquote The fact that a false statement may be obviously false to those who are trained and experienced does not change its character, nor take away its power to deceive others less experienced.\rquote \'94) (quoting }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 FTC v. Standard Educ. Soc\rquote y}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 302 U.S. 112, 116-17 (1937)). \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [26]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s relies on }{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 three types of }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 notices of the GRT charge}{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 : }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 signs at }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 cash registers;}{\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 signs at }{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 store entrances; and }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 small notice}{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 s}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 on printed advertisements.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 But none of t}{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 hese }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 three }{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 notices }{ \lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 necessarily prevented}{\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 consumers from being misled.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 First, t}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 he notices at cash registers would not }{\cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 have }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 prevent}{\cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 ed}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 customers from }{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 initially}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 relying on the marked}{\cs36\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 or advertised price before tax, though they may have affected subsequent purchases.}{\cs36\lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 \par }{\cs36\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\cs36\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [27]}{\cs36\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\cs36\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 Second, t}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 he }{\cs36\lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 signs }{\cs36\lang2057\langfe1033\langnp2057\insrsid13456791\charrsid78069 at }{ \cs36\lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 Macy\rquote s}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 store entrances may have }{\cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 provided notice, but there are material facts that are not adequately addressed in the record.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 The signs may have }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 been }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'93so inconspicuously located\'94 that customers}{\lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 would \'93tend to overlook [them],\'94 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Am. Home Prods. Corp.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 654 F. Supp. at 590}{ \lang2057\langfe1033\langnp2057\insrsid11883336\charrsid78069 , but the record is unclear}{\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 on this issue}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{\fs24\insrsid8924806\charrsid15269934 Macy\rquote s has filed an unopposed motion to supplement the record by including one actual sign used in Macy\rquote s stores, but this additional information is not sufficient to resolve the issue on this appeal. The court must examine not only the size of the signs, but also how conspicuously the signs were located and how likely the signs were to be overlooked.}}}{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [28]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 In addition, t}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 he}{\cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 adequacy of the}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 content of the signs}{ \cs36\lang2057\langfe1033\langnp2057\insrsid16323863\charrsid78069 also cannot be resolved as }{\cs36\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 a }{\cs36\lang2057\langfe1033\langnp2057\insrsid16323863\charrsid78069 m}{ \cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 atter of law on the record before us}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 T}{\cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 he signs state}{\cs36\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 d}{ \cs36\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 that}{\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 Macy\rquote s new policy regarding GRT was \'93in accordance with Guam Public Law 27-41,\'94 which could potentially have misled consumers into believing that Macy\rquote s new policy \endash collecting a six percent tax}{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 (and later a four percent tax)}{ \lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 at cash registers \endash was required by Guam Public La}{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 w 27-41.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid3173785\charrsid78069 ER, pp. 9, 11.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 In fact, however, Public Law}{ \lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 27-41 increased the tax by only two percent}{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 \endash an increase that was repealed on April 1, 2004 \endash }{ \lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 and }{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 the law }{\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 did not require Macy\rquote s to collect the tax directly from consumers.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 See Marfega}{\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 , 1998 Guam 4 \'b6 23 (finding a violation of the DTPA to imply that the government requires retailers to impose GRT directly on consumers);}{\i\lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 Giant Food}{ \lang2057\langfe1033\langnp2057\insrsid2167431\charrsid78069 , 322 F.2d at 986 (finding that disclaimer at issue added to the misleading nature of an advertisement). \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [29]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 The }{ \lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 original signs}{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 stated that \'93}{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 [}{ \lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 M}{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 acy\rquote s will be reflecting the 6 percent gross receipts tax } {\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 GRT}{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 ]}{ \lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 on customer receipts.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 ER, p. 9.}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{\fs24\insrsid8924806\charrsid15269934 The lower court\rquote s decision did not address the potential ambiguity of the language used in the initial signs, indicating only that \'93Macy\rquote s posted signs at all entrances and cash registers providing notice that the GRT }{\i\fs24\insrsid8924806\charrsid15269934 would be added to the display price}{\fs24\insrsid8924806\charrsid15269934 to form the total purchase price of the product.\'94 ER, p. 52 (Decision & Order) (emphasis added).}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 Plaintiffs assert that these}{\lang2057\langfe1033\langnp2057\insrsid13662460\charrsid78069 signs are ambiguous, and only indicate a change to }{ \lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 content of }{\lang2057\langfe1033\langnp2057\insrsid13662460\charrsid78069 receipts, not}{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 a change in the total amount charge}{ \lang2057\langfe1033\langnp2057\insrsid13662460\charrsid78069 d.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 Macy\rquote s }{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 argues that the later iterations of the signs}{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 corrected any}{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 ambiguity}{\lang2057\langfe1033\langnp2057\insrsid13662460\charrsid78069 by clarifying that}{\lang2057\langfe1033\langnp2057\insrsid5911477\charrsid78069 the GRT would be added to the marked price of goods}{ \lang2057\langfe1033\langnp2057\insrsid13662460\charrsid78069 at the register}{\lang2057\langfe1033\langnp2057\insrsid12321267\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid90760\charrsid78069 While the change of wording seems to have clarified this ambiguity, the overall sufficiency of the in-store signs is unclear.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [30]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 Third, }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 asserts that }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 notice}{ \lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 s}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 in its printed advertise}{\lang2057\langfe1033\langnp2057\insrsid13858704\charrsid78069 ments}{ \lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 adequately informed consumers of the added GRT charge}{\lang2057\langfe1033\langnp2057\insrsid13858704\charrsid78069 , wh}{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 ere those notices}{\lang2057\langfe1033\langnp2057\insrsid13858704\charrsid78069 informed customers that they should \'93}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 add 4% to the amount stated for each item to arrive at the total purchase price.}{\lang2057\langfe1033\langnp2057\insrsid13858704\charrsid78069 \'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ER, p. 40}{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 (Newspaper ad)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid10363425\charrsid78069 T}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 he notices to customers in the printed advertisements }{ \lang2057\langfe1033\langnp2057\insrsid10363425\charrsid78069 may not have been}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 sufficiently prominent.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 On one advertisement in evidence, the notice regarding the GRT appeared on only one page of a twenty-four-page advertising booklet.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See Am. Home Prods. Corp.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 654 F. Supp. at 590 (}{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 finding that an inconspicuous notice was ineffective because it was}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 likely to be overlooked).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The use of the term \'93final price\'94 on some pages of the advertisement also had the potential to mislead consumers where the \'93final price\'94 did not include the GRT, and the notice regarding the GRT was in smaller print and did not appear on the same page.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See }{ \lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 S}{\lang2057\langfe1033\langnp2057\insrsid10363425\charrsid78069 ER, pp. 41-42.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid10363425\charrsid78069 Based on the record before us, we cannot say that, as a matter of law, there was sufficient notice to avoid a capacity and tendency for consumers to be misled.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid10363425\charrsid78069 Cf.}{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Book-of-the-Month Club}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 202 F.2d at 489 (use of term \'93free \'94 was misleading despite notice that customer would be required to purchase four more books). \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid4942499 {\cs36\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\insrsid9070223\charrsid4942499 ii.\tab }{\b\insrsid727254\charrsid4942499 Whether the Attorney General\rquote s Opinion Supports Macy\rquote s Position }{\b\insrsid11495674\charrsid4942499 t}{\b\insrsid727254\charrsid4942499 hat Customers Were Not Misled \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\cs36\ul\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [31]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Defendant also contends that its actions could not have }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 violated the }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 DTPA where an Attorney General\rquote s opinion and a lett}{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 er from the Attorney General\rquote s O}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ffice purportedly approved of Macy\rquote s practices.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Appellee\rquote s Br., pp. 32-33.}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [32]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Like Macy\rquote s, the defendant in }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 similarly argued that its conduct had not violated the DTPA because it had purportedl y been authorized by an Attorney General\rquote s Opinion.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court found that Attorney General\rquote s opinions are to be \'93 accorded substantial weight, although not controlling on courts.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 1998 Guam 4 \'b6 25.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega relied on Opinion 84-01, in which the Attorney Gener al stated that it was lawful to indicate on the sales receipt the amount of GRT arising from the sale, as long as no additional representation was made stating or implying that the GRT is not being passed on to consumers as part of the purchase price.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Because the }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 defendant\rquote s practices contradicted the Attorney General\rquote s opinion by implying that the GRT was separate from the purchase price, the court found that the Attorney General\rquote s opinion did not support the defendant.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 26. \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [33]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s relies on a portion of Guam Attorne}{ \lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 y General\rquote s Opinion 04-0215, which}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 states that, \'93Macy\rquote s . . . may separately state the GRT, but must do so before checkout, preferably on the merchandise or at least by }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 prominent notice}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 placed where the customer will see it when entering the store.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Appellee\rquote s Brief, app. }{\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 p.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 11 (emphasis added).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s also relies on a letter }{\lang2057\langfe1033\langnp2057\insrsid11165303\charrsid78069 from the Attorney General\rquote s Office stating}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 that, \'93[s]ince Macy\rquote s provides all of these notices [at entrances, at registers, and in advertisements,] we deem them in compliance with the Guam law on making the Gross Receipts Tax visible.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 SER, p. 3 (Letter from Troutman to Forman (Nov. 24, 2004)).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 While the Attorney General\rquote s Opinion and letter }{ \lang2057\langfe1033\langnp2057\insrsid10290906\charrsid78069 may }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 tend to support Macy\rquote s, these opinions are not binding, and cite no authority for the position that Macy\rquote s practices would be authorized if there were prominent notice.}{\cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{ \fs24\insrsid8924806\charrsid15269934 The visible GRT statute, 11 GCA \'a726201, does not expressly contain a \'93prominent notice\'94 provision. (Appellants\rquote Br., app. p. 11 (Op. Att\rquote y. Gen. 04-0215).}}}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Moreover, }{\lang2057\langfe1033\langnp2057\insrsid10290906\charrsid78069 even if this court were to follow the Attorney General\rquote s Opinion}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , it is unclear from the record whether Macy\rquote s provided such \'93prominent notice.\'94 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [34]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Thus, }{ \lang2057\langfe1033\langnp2057\insrsid11291883\charrsid78069 we cannot say as a matter of law that }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 representations or omissions did not have the tendency to mislead consumers.}{\cs36\ul\lang2057\langfe1033\langnp2057\insrsid9070223\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\cs36\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\insrsid727254\charrsid4942499 c.\tab Whether Macy\rquote s Acts or Practices Were Material}{\b\insrsid5798648\charrsid4942499 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\cs36\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\cs36\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [35]}{\cs36\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\cs36\lang2057\langfe1033\langnp2057\insrsid10290906\charrsid78069 The third prong of the FTC Act and DTPA test is the materiality of Macy\rquote s charge of four or six percent on top of the purchase price at the register.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The materiality of a representation used to induce the purchase of a product \'93may often be presumed.\'94}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 Marfega}{\cs36\lang2057\langfe1033\langnp2057\insrsid8998255\charrsid78069 , 1998 Guam 4, }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 19 & n.3.}{ \cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Further, \'93it is not necessary [to] demonstrate[] that many [consumers] were actually misled for a misleading practice to be considered material.\'94}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 19.}{\cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , this court found that a five percent charge was material, stating that the defendant \'93certainly believed that it was a material amount as it felt a need to recoup the GRT.\'94}{ \cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 20.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Moreover, to consumers, the incremental amount \'93 is material in choosing which product or service provider to choose.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Not only was it material to charge a five percent fee, but also to imply that the fee was a sales tax, because it \'93created the po tential for misleading the public to believe that sales tax applied to all products and services available on the island,\'94 thereby implying that competitors\rquote final prices were higher than they were.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\i\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\ul\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [36]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Here, the charge at issue was four or six perce nt added to the stated price.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 In light of the}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 court\rquote s finding that a five percent charge was}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 material, }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 we find that }{\lang2057\langfe1033\langnp2057\insrsid10290906\charrsid78069 Macy\rquote s}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 misrepresentation regarding a four to six percent charge is also material.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [37]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 In }{ \i\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 , the court }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 reversed the grant of summary judgment for the plaintiffs, finding }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 that }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 all three factors of the DTPA test were met with respect to 5 }{\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 GCA \'a7 32201(a)(1)}{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 because the defendant}{ \lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 misleadingly implied that the government required the defendant to charge the cons umer for the tax, and misleadingly failed to inform the customer of the surcharge until after the customer relied on the initial car rental rate.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \cs36\i\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 Id.}{\cs36\lang2057\langfe1033\langnp2057\insrsid5718123\charrsid78069 \'b6\'b6 10, 17-18.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 Similarly, summary judgment for the plaintiffs was inappropriate here, where none of the three factors at issue would allow a finding }{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 as a matter of law that Macy\rquote s did not violate 5 GCA \'a7 32201(a)(1).}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 2.\tab Whether }{\b\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 Macy\rquote s}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Advertised Goods with the Intent Not to Sell As Advertised}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\lang2057\langfe1033\langnp2057\insrsid9070223\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [38]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The DTPA also prohibits \'93[a]dvertising goods or services with intent not to sell them as advertised.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(c)(3).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 This provision of the DTPA was violated in }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , where the defendant advertised a base price, plus a five percent tax or service fee, which the defendant stated was a sales tax or service charge.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 1998 Guam 4 \'b6\'b6 21-22.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The defendant argued that it had not engaged in \'93 advertising\'94 because it had not made any newspaper, television, or radio advertisements.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The}{ \lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 court rejected this argument, finding that defendant \rquote s public display of a sign board was advertising.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 22.}{ \lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [39]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s advertised its prices in newspapers, and also advertised the prices of its goods on store displays and on product price tags.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s did not intend to sell its goods at the advertised or marked price, but instead intended to charge an additional four or six percent.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 As discussed above, Macy\rquote s made }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 representations}{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 , the representations were}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 material}{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 ,}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 and }{ \lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 they may have been deceptive.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 Th}{ \lang2057\langfe1033\langnp2057\insrsid10820282\charrsid78069 us, Macy\rquote s potentially violated}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 the DTPA\rquote s prohibition on advertising with the intent not to sell as advertised.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(c)(3); }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 1998 Guam 4 \'b6\'b6 21-22; }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 cf. Helbros Watch Co. v. FTC}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 310 F.2d 868, 869-70 (D.C. Cir. 1962) (finding that price tags with markdowns from fictitious retail price was a violation of the FTC Act).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 While Macy\rquote s print ads indicated that four percent must be added to adver}{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 tised prices, the disclaimer may have been too}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 inconspicuous, and the notices in stores }{\lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 may have been too }{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 subtle}{ \lang2057\langfe1033\langnp2057\insrsid15664738\charrsid78069 and}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ambiguous.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The lower court erred in granting summary judgment for Macy\rquote s under 5 GCA \'a7 32201(c)(3). \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 3.\tab Whether Macy\rquote s Violated 11 GCA \'a7 26115 and 5 GCA \'a7 32201(b)(29)}{\b\ul\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [40]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The DTPA prohibits committing any unlawful act that is likely to induce a person to purchase goods to his detriment.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5 GCA \'a7 32201(b)(29).}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Title 11 GCA \'a7 26115 makes it an unlawful act to \'93hold out to the public in any manner, directly or indirectly, that any tax levied hereunder is not considered }{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 as }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 an element of the purchase price.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Thus, if Macy\rquote s violated 11 GCA \'a7 26115, and this violation was likely to induce purchases to the consumer\rquote s detriment, then Macy\rquote s will have violated both 11 GCA \'a7 26115 and 5 GCA \'a7 32201(b)(29).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 1998 Guam 4 \'b6 23.}{ \lang2057\langfe1033\langnp2057\insrsid727254 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [41]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , this court found that the defendant violated these provisions by misrepresenting}{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 to the detriment of consumers}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 that the five percent fee was a government levied tax \'93above the purchase pric e, rather than an element of the purchase price.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 1998 Guam 4 \'b6 23.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court explained that \'93[t]o tell a customer that the charge is GRT leads the customer to believe that payment of this tax is imposed directly on the consumer by the government, in viola tion of 11 GCA \'a7 26115 and 5 GCA \'a7 32201(b)(29).\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court found that an additional misrepresentation in violation of 11 GCA \'a7 26115 could be found in defendant\rquote s sign board, which stated the price of rentals, plus \'935% tax,\'94 or \'93Plus Service Charge of 5%.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6\'b6 2, 24.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court also found that the misrepresentation \'93leads to the consumer\rquote s detriment.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id. }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'b6 23. \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [42]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Defendant Macy\rquote s made essentially the same misrepresentation, stating that the charge at the register represented or reflected GRT.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 SER, p. 43}{ \cs36\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 (Newspaper Ad)}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ; ER, p. 9}{\cs36\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 (Posted Store }{ \cs36\lang2057\langfe1033\langnp2057\insrsid11495674\charrsid78069 Notice}{\cs36\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 )}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \cs36\lang2057\langfe1033\langnp2057\insrsid78069 }{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Consistent with }{\cs36\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{ \cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , this }{\cs36\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 may be}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 a violation of both }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 11 GCA \'a7}{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 26115 and 5 GCA \'a7 32201(b)(29).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 1998 Guam 4 \'b6\'b6 23-24}{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 Because there are factual issues regarding the sufficiency of notice to consumers, however, we cannot say }{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 whether}{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 the violation was likely to induce consumer purchases as a matter of law}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid9070223\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\cs36\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\insrsid727254\charrsid4942499 4.\tab Whether Marfega Should Be Overruled \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [43]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab Macy\rquote s argues that, even if its conduct was inconsistent with }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , the court\rquote s }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ruling }{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 mis}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 construed 11 GCA \'a7 26115}{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 and should be overruled.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'93}{\field\flddirty{\*\fldinst { \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 SEQ CHAPTER \\h \\r 1}}{\fldrslt }}\sectd \psz1\linex0\headery1440\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid5860289\sftnbj\saftnnar { \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 We do not overturn precedent lightly, . . . as the doctrine of }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 stare decisis}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \lquote permits society to presume that bedrock principles are founded in the law rather than in the proclivit ies of individuals, and thereby contributes to the integrity of our constitutional system of government, both in appearance and in fact.\rquote \'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 San Miguel v. Dep\rquote t Public Works}{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 , 2008 Guam 3 \'b6 40}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (quoting }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Vasquez v. Hillery}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 474 U.S. 254, 265-66 (1986)).}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [44]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s asserts that other states with statutes similar to 11 GCA \'a7 26115 have interpreted the statute to allow Macy\rquote s conduct.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 With the exception of Hawaii, each of the states relied upon by Macy\rquote s has a sales tax, not a GRT.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Appellee\rquote s Brief, p. 25.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 A retail sales tax \'93\lquote is separately stated and collected on a transaction-by-transaction basis }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 from the consumer}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .\rquote \'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Black\rquote s Law Dictionary (}{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 8}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 th ed.) (quoting 68 Am. Jur. 2d }{ \i\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 Sales &}{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Use Tax}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \'a7 1, at 11 (1993)) (emphasis added).}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 By contrast, Guam collects the GRT as \'93monthly privilege taxes against the persons on account of their business }{ \lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 and other }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 activities in Guam.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 11 GCA \'a7 26201(a)}{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 (2005)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Thus, cases involving sales tax }{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 have little relevance}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 here, where }{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 consumers may have been }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 misled by a separate charge }{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 at the register}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 . \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [45]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab Macy\rquote s also cites to legal interpretations from Hawaii, which has a form of GRT.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Macy\rquote s relies on an unpublished 1957 Circuit Court criminal decision, }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Territory v. Sundstrom}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , Cr. No. 29709 (}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 Haw. }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Cir. Ct . Dec. 10, 1957), and a Hawaii Attorney General\rquote s Opinion citing }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 with approval.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 SER, pp. 45-50.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , the defendant was a restaurant owner who advertised prices that did not include Hawaii\rquote s general excise tax (\'93 GET\'94), which was a form of gross receipts tax, but the defendant charged customers an additional amount for the GET.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Hawaii had a statute, equivalent to 11 GCA \'a7 26115, that prohibited retailers from advertising that the GET was not considered an element of the purchase price.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Haw. Rev. Stat. \'a7 117-14.6(3)(d) (1955).}{\cs39\lang2057\langfe1033\super\langnp2057\insrsid8924806 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid8924806\charrsid15269934 \chftn }{ \fs24\insrsid8924806\charrsid15269934 The statute is now codified as Haw. Rev. Stat. \'a7 237-49.}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The court held that this provision \'93 is intended only to prevent advertising by a retailer that the tax is being absorbed by him and thereby possibly giving to such retailer an unfair competitive advantage over other retailers.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 SER, p. 45 (}{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , }{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 Cr. No. 29709, }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 at}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 1)}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 . \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [46]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 While }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 provides a reasonable interpretation of the statute, it does not provide any compelling basis for overruling our decision in }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The reasoning of }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 is not inconsistent with }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , as the }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 court similarly found that the challenged c onduct could have given the defendant an unfair competitive advantage over other retailers.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 1998 Guam 4 \'b6 20.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Further, the }{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 facts in }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 the }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 decision }{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 can be distinguished from }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 the facts here because retailers }{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 follow different standard practices}{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 in Hawaii and Guam}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 Retailers in Hawaii typically}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 add a separate charge at the register on top of the marked or advertised prices.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 SER, p. 46 (}{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom}{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 , Cr. No. 29709, at 2)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (\'93The practice of not only \lquote passing on\rquote this tax but also of showing it as a visible it em in the total price has been carried on in this jurisdiction by many retailers and service establishments for a long period of time.\'94); }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 see also }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 SER, p. 5-6 (Decl. of Jane Sinnott) (stating that typical modern practice for retailers in Hawaii is to add a GET charge at the register without providing any notice to consumers of the charge).} {\cs39\lang2057\langfe1033\super\langnp2057\insrsid10752293 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid10752293\charrsid15269934 \chftn }{\fs24\insrsid10752293\charrsid15269934 }{\i\fs24\insrsid10752293\charrsid15269934 But cf. }{\fs24\insrsid10752293\charrsid15269934 Hawaii Dep\rquote t of Taxation, }{\i\fs24\insrsid10752293\charrsid15269934 Tax Facts}{\fs24\insrsid10752293\charrsid15269934 , }{\i\fs24\insrsid10752293\charrsid15269934 at}{\fs24\insrsid10752293\charrsid15269934 http://www.hawaii.gov/tax/taxfacts/tf96-01.pdf (\'93Businesses must ensure that their intention to visibly pass on the general excise tax is prominently noted and thoroughly understood by customers before the transaction takes place.\'94).}}}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 By contrast, consumers in Guam are unaccustomed to}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 a separate charge for GRT, and are }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 therefore more likely to be misled or confused by it. \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [47]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Given that Hawaiian precedent is not binding on this court, and given that the }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Sundstrom }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 case is factually distinguishable, }{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 we decline}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 to overturn this court\rquote s }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 decision.}{\cs36\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 5.\tab Whether Macy\rquote s Conduct Was Permitted by P.L. 27-41, 11 GCA }{\b\lang2057\langfe1033\langnp2057\insrsid8194356\charrsid78069 \'a7 }{ \b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 26201}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\cs36\lang2057\langfe1033\langnp2057\insrsid8194356\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [48]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab Macy \rquote s argues that its conduct was authorized by Public Law 27-41, which provided an incentive to businesses to make the GRT visible.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Specifically, it stated that \'93[a] person engaging in . . . business in Guam, who . . . show[s] to each customer the amount that will be transmitted to the government of Guam as a result of the customer}{ \lang2057\langfe1033\langnp2057\insrsid10820282\charrsid78069 \rquote }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 s transaction, may exclude GRT reimbursement collected from the measure of taxable gross receipts.\'94}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 P.L. 27-41}{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 : 2}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 (codified at 11 GCA \'a7 26201), }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 repealed }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 P.L. 29-02.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Similarly, t}{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 he regulations implementing Public Law}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 27-41 provide that a taxpayer is entitled to a price break if he \'93separately indicates on each customer invoice . . . the price of the item or items sold . . . to each customer, and . . . the amount of gross receipts tax to be transmitted to the }{ \lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 [}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 G}{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 ]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 overnment of Guam as a result of the customer\rquote s transaction.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Guam Dep\rquote t Rev. & Tax Reg. \'a7 26201-3(b)(1)(E)}{ \lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 (Dec. 5, 2003)}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 Macy \rquote s asserts that Public Law}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 27-41 and Regulation 26201-3(b)(1)(E) conflict with the provision of 11 GCA \'a7 26115 that makes it an unlawful act to \'93 hold out to the public in any manner, directly or indirectly, that any tax levied hereunder is not considered an element of the purchase price.\'94 Appellee}{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 \rquote }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 s Brief, p. 31.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Where there is a conflict, Macy\rquote s argue}{ \lang2057\langfe1033\langnp2057\insrsid3550036\charrsid78069 s that the more recent law, Public Law}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 27-41, prevails.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [49]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab \'93\lquote When two provisions of the code conflict, if reconciliation is possible, effect should be gi ven to both sections.\rquote \'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Cruz v. Guam Election Comm\rquote n}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 2007 Guam 14 \'b6 30 (quoting 1A Norman Singer, Statutes & Statutory Construction \'a7 2812 at 661 (6th ed. 2000)).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 R}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 econciliation of Public Law 27-41 and section 26115 is possible.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 A sales receipt can state both the GRT and the price of the items sold (as permitted by P.L. 27-41 and Regulation 26201-3(b)(1)(E)) without suggesting that the tax is not an element of the purchase price (as prohibited by 11 GCA \'a7 26115).}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 See }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Op. Att\rquote y Gen. 04-0215 (Feb. 18, 2004).}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 For example, some Guam businesses}{\lang2057\langfe1033\langnp2057\insrsid12917275\charrsid78069 , such as Payless Supermarkets,}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 listed the price of each product, the total price for all products sold, and on a separate line stated that \'93[y]our approximate [total] GRT is $__.\'94}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The Attorne y General opined that such practices complied with the law.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Id.}{\i\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Alternatively, the receipt could state the price of each product (including GRT), and separately state the amount of GRT included in the price of }{ \lang2057\langfe1033\langnp2057\insrsid12917275\charrsid78069 that product}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Either of these options would be consistent with the applicable laws}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 , and Public Law 27-41 does not authorize Macy\rquote s conduct or require us to overturn }{ \i\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [50]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 Macy\rquote s argues that the damages sought by Plaintiffs are excessive, and that the statute should not be interpreted to allow them.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 Appellee\rquote s Brief, p. 29.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 But damages are not at issue in this appeal, and it is not clear that the damages would be as high as Macy\rquote s suggests.}{ \lang2057\langfe1033\langnp2057\insrsid7554986 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [51]}{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 \tab Macy\rquote s also argues that }{\lang2057\langfe1033\langnp2057\insrsid13438867\charrsid78069 following }{ \lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 the }{\i\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 Marfega }{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 decision will deprive Guam of the benefits of uniform pricing.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 Appellee\rquote s Brief, pp. 44-48.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 This is a policy issue for the Legislature, not the court.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid7554986 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [52]}{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 \tab In addition, Macy\rquote s argues that we should reverse }{ \i\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 in order to bring Guam law into closer accord with the statutory commercial law of other states.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid7554986\charrsid78069 Appellee\rquote s Brief, pp. 48-51.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid6839751\charrsid78069 This argument is similarly unconvincing.}{\lang2057\langfe1033\langnp2057\insrsid7554986 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [53]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 In sum, }{ \lang2057\langfe1033\langnp2057\insrsid12917275\charrsid78069 there }{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 are }{\lang2057\langfe1033\langnp2057\insrsid12917275\charrsid78069 disputed issues of material fact regarding Macy\rquote s alleged violations of the three relevant provisions of the DTPA}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 , and we must reverse the lower court\rquote s grant of summary judgment for Macy\rquote s.}{ \lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 B.\tab Unjust Enrichment \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [54]}{\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 The lower court dismissed Plaintiffs\rquote unjust enrichment claim on a motion to dismiss because a plaintiff may not recover under the equitable theory of unjust enrichment where there is an adequate remedy at law.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ER, p. 20 (Decision & Order) (citing }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Morales v. Trans World Airlines, Inc.}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 504 U.S. 374, 381 (1992); }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 McKesson HBO}{\i\lang2057\langfe1033\langnp2057\insrsid3103500\charrsid78069 C}{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , Inc. v. N.Y. State Common Retirement Fund}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 339 F.3d 1087, 1093 (9th Cir. 2003)).}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid10752293 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid10752293\charrsid15269934 \chftn }{\fs24\insrsid10752293\charrsid15269934 Macy\rquote s asserts that unjust enrichment is not an independent cause of action in Guam. Appellee\rquote s Brief, p. 53. Most states permit unjust enrichment claims, and Guam cases have allowed recovery on an unjust enrichment theory. }{\i\fs24\insrsid10752293\charrsid15269934 See, e.g.}{\fs24\insrsid10752293\charrsid15269934 , }{ \i\fs24\insrsid10752293\charrsid15269934 Tanaguchi-Ruth & Assocs. v. MDU Guam Corp.}{\fs24\insrsid10752293\charrsid15269934 , 2005 Guam 7. While some courts have stated that unjust enrichment is \'93not a cause of action,\'94 they have indicated that, \'93[r]ather, it is an element of an action for restitution.\'94 }{\i\fs24\insrsid10752293\charrsid15269934 Barnett v. Coppell N. Tex. Court, Ltd.}{\fs24\insrsid10752293\charrsid15269934 , 123 S.W.3d 804, 817 (Tex. App. 2003); }{ \i\fs24\insrsid10752293\charrsid15269934 see also McBride v. Boughton}{\fs24\insrsid10752293\charrsid15269934 , 123 Cal. App. 4th 379, 388 (2004) (\'93[W]e construe [plaintiff\rquote s] purported cause of action for unjust enrichment as an attempt to plead a cause of action giving rise to a right to restitution.\'94). Plaintiffs here requested restitution, ER, p. 16 (Second Am. Compl.), and it would be inappropriate to affirm the lower court\rquote s ruling on the grounds that there is no cause of action for unjust enrichment.}}}{ \lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [55]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab Even if the court determines that Plaintiffs cannot }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 prevail}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 on both the DTPA and unjust enrichment claims, Rule 8(e)(2) of the }{\lang2057\langfe1033\langnp2057\insrsid12917275\charrsid78069 Guam }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Rules of Civil Procedure}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 explicitly allows alternative }{\i\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 pleading}{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 of inconsistent claims.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 Rule 8(e)(2) }{ \lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 state}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 s that \'93[a] party may set forth two or more statements of a claim or defense alternately or hypothetically,\'94 and that \'93[a] party may . . . state as many separate claims or defenses as the party has regardless of consistency and whether based on legal or equitable grounds.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 Guam R. Civ. P. 8(e)(2).}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 Federal courts construing the corresponding federal rule}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid10752293 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid10752293\charrsid15269934 \chftn }{\fs24\insrsid10752293\charrsid15269934 Fed. R. Civ. P. 8(e)(2) was very similar to Guam R. Civ. P. 8(e)(2), but stylistic revisions to the federal rules were made in 2007, and the former Rule 8(e)(2) is now listed in modified form as Fed. R. Civ. P. 8(d)(2). }{ \i\fs24\insrsid10752293\charrsid15269934 See}{\fs24\insrsid10752293\charrsid15269934 Fed. R. Civ. P. 8(d)(2) & notes to 2007 amendment; }{\i\fs24\insrsid10752293\charrsid15269934 see also}{\fs24\insrsid10752293\charrsid15269934 Fed. R. Civ. P. 1, notes to 2007 amendment (discussing stylistic revisions and elimination of distinction between law and equity).}}}{\lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 have specifically permitted }{ \lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 unjust enrichment }{\lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 claims to be pleaded in the alternative.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 S}{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ee}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{ \i\lang2057\langfe1033\langnp2057\insrsid1712009\charrsid78069 S. Broward Hosp. Dist. v}{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 . MedQuist}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 516 F. Supp. 2d 370, 386 (D.N.J. 2007) (\'93At this [motion to dismiss] stage }{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 in}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 the litigation, the Court will allow Plaintiffs \rquote equitable claim[] for . . . unjust enrichment to go forward [along with their legal claims].\'94) (citing Fed. R. Civ. P. 8(e)(2)); }{\i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 United States ex rel. Purcell v. MWI Corp.}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 254 F. Supp. 2d 69 (D.D.C. 2003) (permitting pleading under Fed. R. Civ. P. 8(e)(2) of both unjust enrichment and legal claims at the motion-to-dismiss stage); }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 United States v. Kensington Hosp.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 760 F. Supp. 1120, 1135 (E.D. Pa. 1991) (denying motion to dismiss unjust enrichment claim despite claim for contract remedies because the rules}{\lang2057\langfe1033\langnp2057\insrsid15807109\charrsid78069 permit alternative pleading).}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [56]}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 We find that Plaintiffs may plead claims in the alternative, and the dismissal of Plaintiffs\rquote }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 unjust enrichment claim}{\lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 s}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid6112996\charrsid78069 must be reversed.}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 C. \tab Class Certification \par }{\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [57]}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Rule 23(c)(1) of the Guam Rules of Civil Procedur e provides that \'93[a]s soon as practicable after the commencement of an action brought as a class action, the }{\lang2057\langfe1033\langnp2057\insrsid6913870\charrsid78069 c}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 ourt shall determine by order whether it is to be so maintained.\'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Plaintiffs request that \'93 this court should order on remand that it will be one of the lower \lquote court\rquote s first tasks to make the determination required by Rule 23 with all deliberate speed.\rquote \'94}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Appellant\rquote s Brief, p}{\lang2057\langfe1033\langnp2057\insrsid16136127\charrsid78069 p}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 . 16-17 (quoting }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 City of Inglewood v. City of Los Angeles}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , 451 F.2d 948, 951-52 (9th Cir. 1972)).}{ \cs39\lang2057\langfe1033\super\langnp2057\insrsid10752293 \chftn {\footnote\ftnalt \pard\plain \s38\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15269934 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs39\fs24\super\insrsid10752293\charrsid15269934 \chftn }{\fs24\insrsid10752293\charrsid15269934 Plaintiffs initially includ ed class certification in their statement of issues for appeal based on a different issue, but after further research, Plaintiffs chose not to pursue that issue. Appellant\rquote s Brief, p. 16.}}}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid1712009\charrsid78069 We decline to micromanage the lower courts in such a fashion}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid727254 \par }{\lang2057\langfe1033\langnp2057\insrsid4942499\charrsid78069 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4942499 {\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 VI.\tab }{\b\lang2057\langfe1033\langnp2057\insrsid9070223\charrsid78069 CONCLUSION}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid78069 {\b\lang2057\langfe1033\langnp2057\insrsid4942499 \par }{\b\lang2057\langfe1033\langnp2057\insrsid5798648\charrsid78069 [58]}{\b\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 \tab }{\lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 This case is substantially}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 similar}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 to }{ \i\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Marfega}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 , in which DTPA violation}{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 s}{ \lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 w}{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 ere}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 found}{ \lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 , and there are no undisputed material facts that}{\lang2057\langfe1033\langnp2057\insrsid10364121\charrsid78069 sufficiently}{\lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 distinguish this case}{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 to allow a finding as a matter of law that Macy\rquote s did not violate the }{\lang2057\langfe1033\langnp2057\insrsid5601299\charrsid78069 DTPA.}{ \lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid13138580\charrsid78069 Moreover, based on the record before us regarding the sufficiency }{\lang2057\langfe1033\langnp2057\insrsid5601299\charrsid78069 of notice to consumers, we cannot say as a matter of law that Macy\rquote s violated the DTPA}{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{ \lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 We therefore }{\b\lang2057\langfe1033\langnp2057\insrsid16136127\charrsid78069 REVERSE}{\lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 the lower court\rquote s grant of summary judgment for Macy\rquote s.}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 We also}{\lang2057\langfe1033\langnp2057\insrsid16136127\charrsid78069 }{ \b\lang2057\langfe1033\langnp2057\insrsid16136127\charrsid78069 REVERSE}{\lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 the lower court\rquote s dismissal of the }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 unjust enrichment claim be}{\lang2057\langfe1033\langnp2057\insrsid4992804\charrsid78069 cause }{\lang2057\langfe1033\langnp2057\insrsid727254\charrsid78069 Guam R. Civ. P. 8(e)(2) expressly authorizes alternative pleading of inconsistent claims}{ \lang2057\langfe1033\langnp2057\insrsid8268839\charrsid78069 .}{\lang2057\langfe1033\langnp2057\insrsid78069 }{\lang2057\langfe1033\langnp2057\insrsid8268839\charrsid78069 This matter is }{\b\lang2057\langfe1033\langnp2057\insrsid918965\charrsid78069 REMAND}{\b\lang2057\langfe1033\langnp2057\insrsid8268839\charrsid78069 ED}{\lang2057\langfe1033\langnp2057\insrsid918965\charrsid78069 for further proceedings consistent with this opinion.}{\lang2057\langfe1033\langnp2057\insrsid3281350\charrsid78069 \par }}