NY High Court Upholds Pay-First Sales Tax Rule, Rejects Challenge by Payment Processor

• New York’s highest court declined to take up a payment processor’s challenge to a state rule
• The rule requires businesses to pay $3.86 million in sales taxes before contesting them
• The New York Court of Appeals denied Metro Enterprises Corp.’s motion for leave to appeal
• The prepayment-in-full rule remains intact
• Metro Enterprises argued that the rule prevents corporations from challenging hefty sales tax assessments in court

Source: news.bloomberglaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---