An ALJ held that a purchaser of only a portion of the assets of a business in liquidation was a bulk sale purchaser, and therefore was liable for the seller’s sales tax liabilities to the extent of the purchase price or value of the assets sold. It was irrelevant that only three motor vehicles were purchased, and that the Division had determined that there was another bulk sale purchaser with respect to the same business. Matter of Prestige Pool & Patio Corp., DTA No. 822713 (N.Y.S. Div. of Tax App., Aug. 19, 2010).