Sustaining the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has held that a vendor cannot reduce the sales tax due on prior sales to account for a volume discount later provided to customers. Matter of Prima Asphalt Concrete, Inc., DTA No. 826280 (N.Y.S. Tax App. Trib., Feb. 9, 2017). Prima Asphalt Concrete offered volume discounts that were applied to customers’ orders after they met particular volume goals, which could take one or more years for larger orders, and the original monthly invoices showed sales prices and tax without a discount; when volume discounts were later earned and applied to prior sales, the customer was issued a “credit memo” reflecting the discounted sales price and reduced sales tax. The Tribunal held that there was no authority in the statute or regulations to allow deductions under these circumstances, determining that the selling prices were fixed at the time of the initial sale, and tax was properly imposed on the full, original price.