Under New York statute, all sales taxes on a lease are due at the time of the first lease payment. Recently a lessee terminated a 36-month lease one month after entering into it as a result of the lessee’s death. The lessee was not entitled to a prorated refund for the previously paid sales tax due to regulations that have been upheld in similar cases by the Tax Appeals Tribunal. (New York Division of Tax Appeals, Administrative Law Judge Units, DTA No. 819170, March 27, 2003)