A New York State Administrative Law Judge found that a bulk sale purchaser of a liquor store was liable for sales tax owed by the seller at the time of the sale. H & A Wine and Spirits, Inc., DTA No. 825984 (N.Y.S. Div. of Tax App., Sept. 10, 2015). The purchase contract contained a provision stating that there were no outstanding liabilities, and H & A filed a notification of the impending bulk sale as required by the statute, but failed to withhold from the amount paid funds to satisfy the Department’s potential tax claim, of which it had been notified. Therefore, under the bulk sale statute, H & A was liable for the sales tax determined to be due from the seller. The ALJ found that, while claims by H & A that it relied upon the seller’s representations that there were no liens and that its attorney failed to properly handle the matter might give rise to actions against the other parties, such claims could not absolve it from liability when it failed to retain sufficient funds from the sale to protect itself.