A New York State Administrative Law Judge has held that a bulk sale purchaser of a liquor store is liable for the seller’s existing sales tax liability, up to the greater of the purchase price or fair market value of the assets purchased. Although the purchaser filed a Notice of Bulk Sale with the Department, that notice was untimely filed. Consequently, it did not provide the protections normally available to a bulk sale purchaser that gives timely notice. Matter of Sky Liquor, Inc., DTA No. 823935 (N.Y.S. Div. of Tax App., Mar. 14, 2013).