N.Y. Tax Law § 1112: Taxes imposed on qualified Indian reservations

§ 1112. Taxes imposed on qualified Indian reservations. (a) Where

property or services subject to sales or compensating use tax have been

purchased on or from a qualified Indian reservation, as defined in

section four hundred seventy of this chapter, the purchaser shall not be

relieved of his or her liability to pay the tax due. Such tax due and

not collected shall be paid by the purchaser directly to the department.

(b) The tax due and not collected pursuant to subdivision (a) of this

section may be reported and paid by means of such personal income tax

forms or other tax forms as the commissioner deems appropriate.

(c) The provisions of section two hundred eighty-four-e of this

chapter concerning sales of motor fuel and Diesel motor fuel on

qualified Indian reservations shall apply to the prepayment of sales tax

imposed on motor fuel and Diesel motor fuel pursuant to section eleven

hundred two of this article in the same manner and with the same force

and effect as if the provisions of such section two hundred

eighty-four-e had been incorporated in full into this article, except to

the extent that any such provision is either inconsistent with a

provision of such section eleven hundred two or not relevant thereto.

(d) The provisions of section four hundred seventy-one-e of this

chapter concerning sales of cigarettes on qualified Indian reservations

shall apply to the prepayment of sales tax imposed on cigarettes

pursuant to section eleven hundred three of this article in the same

manner and with the same force and effect as if the provisions of such

section four hundred seventy-one-e had been incorporated in full into

this article, except to the extent that any such provision is either

inconsistent with a provision of such section eleven hundred three or is

not relevant thereto.