At long last, the New York State Court of Appeals, the highest court in New York, has issued a ruling that COVID-19 does not constitute a cause of direct physical loss or damage to premises that triggers insurance coverage for business losses due to COVID-19.  While many other state and federal courts around the country had already reached a similar conclusion, this is the first case ever decided on the issue by New York’s highest court.  The particular case involved restaurants, but the court’s opinion would be equally applicable to other businesses with similar insurance policies.  A copy of the court’s full opinion can be read here: NYS Court of Appeals COVID Insurance Coverage Opinion.