A New York State Administrative Law Judge rejected a company’s attempt to apply a volume discount retroactively to sales on which the full purchase price had already been paid and held that the discount did not reduce the sales tax due on those prior sales. Matter of Prima Asphalt Concrete, Inc., DTA Nos. 826279 & 826280 (N.Y.S. Div. of Tax App., Feb. 25, 2016). The ALJ found that the clear intent behind the statute and regulations was to impose sales tax at the time of transfer of title and possession. Therefore, it is the incidence and rate of the sales tax at the time of transfer and title and possession that controls. Allowing a volume discount to be applied at any time to reduce sales tax, sometimes years after the sale, was found to be untenable.