N.Y. General City Law § 25-cc: Construction

§ 25-cc. Construction. Nothing contained in this article shall be

construed as reducing the amount of a receipt for sales tax purposes

under any of the sales taxes imposed or authorized by article

twenty-eight or twenty-nine of the tax law; or as reducing the gross

receipts, the gross income or the gross operating income subject to tax

pursuant to section one hundred eighty-six or one hundred eighty-six-a

of the tax law or authorized to be subjected to tax by section twelve

hundred one of the tax law. The burden of establishing initial and

continuing eligibility to claim the benefits of this article shall rest

with the party claiming such benefits.