A petitioner was not entitled to a refund of a portion of New York sales tax that was prepaid at the inception of a vehicle lease, even though the petitioner subsequently relocated to California.

That’s because there was no claim or evidence that the tax was erroneously, illegally, or unconstitutionally collected or paid. California imposed California sales tax on the remaining lease payments and, according to the petition, would not honor the tax already prepaid to New York. The amount due under a lease agreement, for the entire period covered under the lease, is immediately subject to New York sales tax. There is no provision allowing a refund of sales tax paid on the lease of a vehicle when the lessee relocates to another state that may also require the lessee to pay tax. (Torquato, New York Division of Tax Appeals, Administrative Law JudgeUnit, DTA No. 816973, March 3, 2000)