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

§ 25-u. 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-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 eligibility to claim the benefits of

this article shall rest with the party claiming such benefits.