Bulk asset purchase transactions involving New York sales tax vendors: Be careful there and everywhere

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James B. Biagi
School of Business and Global Innovation, Marywood University, Scranton, PA, USA.
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References

Acres Storage Company, Inc. Vs. New York State Tax Commissioner (1986). 120 A.D.2d 854, 501 N.Y.S.2d 966

Carpenter .Sr. RP (2008). Avoiding Successor Tax Liability of Business Assets. Bus. Law Today 18(2):1-2. View

Fisher MP, Roberts RM (2007). Bulk Sales: Provide Notice or Pay the Price. Pillsbury on Real Estate, Spring. View

Higgins & McLaughlin Inc. Vs. New York State Tax Commissioner (1985). 109 A.D.2d 1029, 487 N.Y.S.2d 144.

New York State Code of Rules and Regulation, Part 537 of Title 20.

New York State Department of Taxation and Finance Publication 750 (6/10). A Guide to Sales Tax in New York State. Tax Bulletin TB-ST-70 (2013). New York State Department of Taxation and Finance Tax Bulletin TB-ST-70 (June 24, 2013). View

New York State Tax Law §§ 1105, 1132, 1133 and 1141.

Varyani N (2014). Taxing Electronic Commerce: The Efforts of Sales and Use Tax to Evolve with Technology. 39 Okla. City U.L. Rev. 151.

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