A New York State Administrative Law Judge has sustained an assessment of sales tax due from a seller against a purchaser in a bulk sale transaction. Matter of Khayer Kayumi, DTA No. 825953 (Div. of Tax App., Apr. 21, 2016). Mr. Kayumi had purchased the business assets, inventory, accounts receivable, and goodwill of a restaurant business in Brooklyn, NY, and filed a Notification of Sale, Transfer or Assignment in Bulk. However, despite having received notice from the Department that there was a possible sales tax liability and that, in order to limit his liability to the amount of the purchase price, he needed to place the purchase amount in escrow, he failed to do so, and instead sent a check intended for sales tax to a shareholder of the seller, which was apparently diverted, resulting in an action for unlawful deception and theft. Because Mr. Kayumi had failed to follow the requirement that the purchase amount be placed into escrow, he was not protected by the Bulk Sales rules and was found personally liable for the entire amount of the seller’s unpaid sales tax.