2013 New York Consolidated Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
1132 - Collection of tax from customer; proof required for registration of motor vehicles.

 
    §   1132.   Collection  of  tax  from  customer;  proof  required  for
  registration of motor vehicles. (a) (1) Every person required to collect
  the tax shall collect the tax from  the  customer  when  collecting  the
  price,  amusement charge or rent to which it applies. If the customer is
  given any sales slip, invoice, receipt or other statement or  memorandum
  of the price, amusement charge or rent paid or payable, the tax shall be
  stated,  charged  and  shown  separately  on the first of such documents
  given to him. The tax shall be paid to the person required to collect it
  as trustee for and on account of the state.
    (2) Notwithstanding any provision of this chapter to the contrary: (i)
  If a person required to collect tax demonstrates to the satisfaction  of
  the  commissioner  by June first, of any year that, in any two quarterly
  periods, as described in  subdivision  (b)  of  section  eleven  hundred
  thirty-six  of  this  part,  within  the  most  recent  four consecutive
  quarterly periods, such person was a materialman within the  meaning  of
  section  two  of  the  lien  law,  primarily engaged in selling building
  materials  to  contractors,  subcontractors   or   repairmen   for   the
  improvement  of  real  property,  and  authorized  by such law to file a
  mechanics lien upon such real property and improvement, then such person
  shall, with respect to such sales  made  through  the  quarterly  period
  ending  the  succeeding May thirty-first, collect tax due on such sales,
  and on  sales  to  such  contractors,  subcontractors  or  repairmen  of
  services  described  in  paragraph  two  or  three of subdivision (c) of
  section eleven hundred five of this article to such building  materials,
  for   such   purpose  and  made  during  such  June  first  through  May
  thirty-first period, at the time and to  the  extent  that  such  person
  receives  the  receipts from, or consideration for, such sales from such
  contractors, subcontractors or repairmen;  provided,  however,  that  if
  such  person  receives a portion of such receipts or consideration, such
  person shall collect the tax due  on  such  portion  at  the  time  such
  portion  is received. The taxes imposed by this article on such receipts
  and consideration shall be deemed not to be imposed, solely for purposes
  of determining when such person is required to collect and pay over such
  taxes to the commissioner under section eleven hundred  thirty-seven  of
  this  part,  until  such person has received payment of such receipts or
  consideration  in  money  (or  money's  worth)  from  such   contractor,
  subcontractor or repairman. A contractor, subcontractor or repairman who
  purchases  building  materials  or services from such person pursuant to
  this subparagraph shall, at the time such contractor,  subcontractor  or
  repairman pays any portion of the purchase price, pay to such person the
  tax due on the portion of the purchase price so paid.
    (ii)  In the event that a materialman described in subparagraph (i) of
  this paragraph finances any portion of  the  receipts  or  consideration
  from  a  sale  described in such subparagraph (i), including any tax due
  thereon, directly or indirectly, with any other  person  (other  than  a
  contractor,  subcontractor  or  repairman described in such subparagraph
  (i)), whether by assignment of the receivable or  debt  due,  factoring,
  direct loan or any other means, then such materialman shall be deemed to
  have  received  payment  of  such receipts or consideration in money (or
  money's worth) from such  contractor,  subcontractor  or  repairman  and
  shall be required to pay over tax on such sale with the next return due,
  with  a  credit  against  such  tax  for  any tax already paid over with
  respect to such sale. Any such amount of tax  paid  over  in  accordance
  with  the  prior  sentence shall be on account of the tax required to be
  collected on the sale to which it relates and such materialman may  take
  a  credit  against  any  tax  paid  by such contractor, subcontractor or
  repairman in the future on such sale, to ensure that tax paid over  with

  respect  to  such sale does not exceed the amount of tax imposed on such
  sale as if the entire purchase price had been paid at the time of sale.
    (iii)  A  materialman described in subparagraph (i) of this paragraph,
  who has not collected the tax due on the full purchase price for a  sale
  described  in  such subparagraph (i) from a contractor, subcontractor or
  repairman within one year of the date of such sale, shall be required to
  pay over to the commissioner the tax due on any  balance  of  such  full
  purchase  price  with  such  materialman's  return  for the period which
  includes the date which is one year after the date of such sale.
    (iv) The commissioner may assess additional tax due with respect to  a
  sale  described in subparagraph (i) of this paragraph within three years
  from the date the tax is required to be paid over  to  the  commissioner
  pursuant  to  this  paragraph;  provided, however, that in the case of a
  willfully false or fraudulent return with intent to evade  the  tax,  or
  where  no  return  has  been  filed as prescribed by law, the tax may be
  assessed at any time.
    (v) The other provisions of this article  and  any  provision  of  law
  applicable  to  the  taxes  imposed  by  this article shall apply to the
  materialmen,  contractors,  subcontractors,  repairmen,   receipts   and
  consideration described in this paragraph, except to the extent that any
  such provision is inconsistent with this paragraph.
    (b) The commissioner shall by regulation prescribe a method or methods
  or a schedule or schedules of the amounts to be collected from customers
  in  respect  to  any receipt, gallon of motor fuel or diesel motor fuel,
  amusement charge or rent upon which a tax is imposed by this article  so
  as  to  eliminate  fractions  of  one  cent  and  so  that the aggregate
  collections of taxes by a person required to collect tax shall,  as  far
  as  practicable,  equal  four  percent  of the total receipts, amusement
  charges or rents of such person, or equal the correct rate per gallon of
  motor fuel or diesel motor fuel sold by such person, upon whom a tax  is
  imposed  by  this  article  or, where a similar tax is imposed under the
  authority of article twenty-nine of this chapter, equal four percent, or
  such rate per gallon, plus the rate of tax imposed under  the  authority
  of article twenty-nine of the total receipts, amusement charges or rents
  of,  or  gallons of motor fuel or diesel motor fuel sold by, such person
  upon whom a tax is imposed by this article and under  the  authority  of
  article twenty-nine, so that the tax rate to be applied shall be the sum
  of the state and local tax rates. Such schedule or schedules may provide
  that no tax need be collected from the customer upon receipts, amusement
  charges  or  rents  below  a stated sum, and may be amended from time to
  time so as to accomplish the purposes herein set forth. Such schedule or
  schedules shall provide that no tax shall be collected from the customer
  upon receipts from retail sales of  tangible  personal  property  which,
  under  the rate imposed by article twenty-eight, together with the rates
  imposed under the authority of article twenty-nine,  produce  a  tax  of
  five mills or less.
    (c)  (1)  For the purpose of the proper administration of this article
  and to prevent evasion of the tax hereby imposed, it shall  be  presumed
  that  all  receipts  for  property  or services of any type mentioned in
  subdivisions (a), (b), (c) and (d) of section eleven hundred  five,  all
  rents  for  occupancy  of  the type mentioned in subdivision (e) of said
  section, and all amusement charges of any type mentioned in  subdivision
  (f)  of  said  section,  are  subject  to  tax  until  the  contrary  is
  established, and the burden  of  proving  that  any  receipt,  amusement
  charge  or  rent  is  not  taxable  hereunder  shall  be upon the person
  required  to  collect  tax  or  the  customer.  Except  as  provided  in
  subdivision  (h)  or (k) of this section, unless (i) a vendor, not later
  than ninety days after delivery of the property or the rendition of  the

  service,  shall  have  taken  from  the  purchaser a resale or exemption
  certificate in such form as the commissioner may  prescribe,  signed  by
  the  purchaser  and  setting forth the purchaser's name and address and,
  except  as  otherwise  provided  by  regulation of the commissioner, the
  number of the purchaser's certificate of authority, together  with  such
  other  information  as  the commissioner may require, to the effect that
  the property or service was purchased for resale  or  for  some  use  by
  reason  of  which  the  sale  is exempt from tax under the provisions of
  section eleven hundred fifteen, and,  where  such  resale  or  exemption
  certificate  requires  the  inclusion  of the purchaser's certificate of
  authority number or other identification number required by  regulations
  of  the  commissioner, that the purchaser's certificate of authority has
  not been suspended or revoked and has not expired as provided in section
  eleven hundred thirty-four, or (ii) the purchaser, not later than ninety
  days after delivery of the property or the  rendition  of  the  service,
  furnishes   to  the  vendor:  any  affidavit,  statement  or  additional
  evidence, documentary or otherwise, which the commissioner  may  require
  demonstrating  that the purchaser is an exempt organization described in
  section eleven hundred sixteen, the sale shall be deemed a taxable  sale
  at  retail.  Where  a  resale  or exemption certificate or an affidavit,
  statement or additional evidence referred to in the previous sentence is
  received within the time limit set forth therein, but  is  deficient  in
  some  material  manner, and where such deficiency is thereafter removed,
  the receipt of such resale or exemption certificate or  such  affidavit,
  statement  or  additional evidence shall be deemed to have satisfied all
  of the requirements of the preceding sentence. Where such  a  resale  or
  exemption  certificate  or  such  an  affidavit, statement or additional
  evidence has been furnished to the vendor, the burden  of  proving  that
  the  receipt, amusement charge or rent is not taxable hereunder shall be
  solely upon the customer. The vendor shall not be  required  to  collect
  tax  from  purchasers  who furnish a resale or exemption certificate, or
  such an affidavit, statement or  additional  evidence  in  proper  form,
  unless,  in  the  case of a resale or exemption certificate described in
  clause (i)  of  the  second  sentence  of  this  paragraph  whereon  the
  purchaser's  certificate  of  authority  number, or other identification
  number required by regulation of the commissioner,  is  required  to  be
  included,  such  purchaser's certificate of authority is invalid because
  it has been suspended or revoked as provided in section  eleven  hundred
  thirty-four,  and the commissioner has furnished registered vendors with
  information identifying those persons whose  certificates  of  authority
  have  been  suspended or revoked, or unless such purchaser's certificate
  of authority is invalid because it has expired, and the commissioner has
  provided registered vendors with a means  of  determining  whether  such
  expiration  has  occurred.  Where  the  vendor  accepts such a resale or
  exemption certificate from a person identified by  the  commissioner  as
  one whose certificate of authority has been suspended or revoked or from
  a  person  whose  certificate of authority has been identified as having
  expired, the receipt, amusement charge or  rent  from  such  transaction
  shall be deemed to be a taxable sale at retail.
    (2) Notwithstanding paragraph one of this subdivision or any other law
  to  the  contrary,  the  commissioner  may  authorize  a  purchaser, who
  acquires tangible personal  property  or  services  under  circumstances
  which  make  it  impossible  at the time of acquisition to determine the
  manner in which the tangible personal property or services will be used,
  to pay the tax directly to the commissioner and waive the collection  of
  the  tax  by  the  vendor.  Subject to such reasonable conditions as the
  commissioner may require, the commissioner shall  authorize  an  omnibus
  carrier  described in subdivision (b) of section eleven hundred nineteen

  to pay the tax on the purchase or use of  an  omnibus  directly  to  the
  commissioner  and waive the collection of the tax by the vendor. No such
  authority shall be granted or exercised except upon application  to  the
  commissioner,   and   the   issuance   by   the   commissioner,  in  the
  commissioner's discretion, of a  direct  payment  permit.  If  a  direct
  payment  permit  is  granted,  its  use  shall  be subject to conditions
  specified  by  the  commissioner,  and  the  payment  of  tax   on   all
  acquisitions  pursuant  to  the  permit  shall  be  made directly to the
  commissioner by the permit  holder.  The  commissioner  may  suspend  or
  revoke  a  direct payment permit where the permit holder fails to comply
  with any of the provisions of this article or any  rule  promulgated  by
  the  commissioner  with  respect to this article. The notice and hearing
  provisions applicable to the revocation and suspension  of  certificates
  of authority under section eleven hundred thirty-four shall apply to the
  suspension  and revocation of direct payment permits. A vendor shall not
  be required to collect tax from  a  purchaser  who  furnishes  a  direct
  payment  permit  in  proper form, unless such purchaser's direct payment
  permit has been  suspended  or  revoked  by  the  commissioner  and  the
  commissioner   has   provided   registered   vendors   with  information
  identifying  those  persons  whose  direct  payment  permits  have  been
  suspended  or  revoked.  Where  a vendor accepts a direct payment permit
  from a person whose direct payment permit has been suspended or revoked,
  and the commissioner has provided registered  vendors  with  information
  identifying  those  persons  whose  direct  payment  permits  have  been
  suspended or revoked, the receipt, amusement charge or  rent  from  such
  transaction shall be deemed to be subject to tax.
    (d)  The  tax  commission  may provide by regulation that the tax upon
  receipts from sales on the installment plan may be paid on the amount of
  each installment and upon the date when such installment is due.
    (e) The commissioner may provide, by  regulation,  for  the  exclusion
  from  taxable receipts, gallons of motor fuel or diesel motor fuel sold,
  amusement charges or rents  of  amounts  representing  sales  where  the
  contract  of  sale  has  been  cancelled,  the  property returned or the
  receipt, charge or rent has been ascertained to be uncollectible or,  in
  case  the  tax has been paid upon such receipt, gallons, charge or rent,
  for refund of or credit for the tax  so  paid.  Where  the  commissioner
  provides  for  a  credit for the tax so paid, he or she shall require an
  application for credit to be filed, but he or she  may  also  allow  the
  applicant  to  immediately  take  the  credit on the return which is due
  coincident with or immediately subsequent  to  the  time  the  applicant
  files  his  or  her  application  for credit. However, the taking of the
  credit on the return shall be deemed to be part of the  application  for
  credit and shall be subject to the provisions in respect to applications
  for  credit  in  section  eleven  hundred  thirty-nine  of  this part as
  provided in subdivision (e) of such section.
    (f) The commissioner of motor vehicles shall not issue a  registration
  certificate  for  any  motor  vehicle, snowmobile, vessel or all terrain
  vehicle, except in the case of a renewal of  registration  by  the  same
  owner,  except  upon proof, in a form approved by the tax commission and
  the commissioner of motor vehicles, that  any  tax  imposed  by  section
  eleven  hundred  five or eleven hundred ten of this article with respect
  to the sale of the motor vehicle,  snowmobile,  vessel  or  all  terrain
  vehicle  to  the registrant or his use thereof has been paid, or that no
  such tax is due. For  purposes  of  this  subdivision,  the  term  motor
  vehicle  shall include a motor vehicle as defined in section one hundred
  twenty-five of the vehicle and traffic law;  a  trailer  as  defined  in
  section  one  hundred  fifty-six of such law; a snowmobile as defined in
  section twenty-two hundred twenty-one of such law; a vessel  as  defined

  in  section  twenty-two  hundred  fifty  of such law; and an all terrain
  vehicle as defined in section twenty-two hundred eighty-one of such law.
    (g)  (1)  The  clerk  of  each  county when performing the function of
  registration of a motor  vehicle,  snowmobile,  vessel  or  all  terrain
  vehicle  or  accepting  an  application  for a certificate of title of a
  motor vehicle or vessel, pursuant to the authority of  the  vehicle  and
  traffic   law,   or  the  commissioner  of  motor  vehicles,  when  such
  commissioner  performs  such  functions,  prior   to   performing   such
  functions, shall act as the agent of the state tax commission to collect
  any  retail  sales  tax  due  under  this  article and under a sales tax
  imposed pursuant to section twelve hundred ten or twelve hundred  eleven
  upon  sales  of such motor vehicles, snowmobiles, vessels or all terrain
  vehicles by persons other than dealers registered  under  sections  four
  hundred  fifteen,  twenty-two  hundred  twenty-two,  twenty-two  hundred
  fifty-seven and twenty-two hundred eighty-two of the vehicle and traffic
  law. Such county clerks and such commissioner shall  also  act  as  such
  agents  to  collect  any  compensating  use tax due under section eleven
  hundred ten and under a compensating use tax imposed pursuant to section
  twelve hundred ten or twelve hundred eleven  for  the  use  of  a  motor
  vehicle,  snowmobile,  vessel  or all terrain vehicle within this state.
  The commissioner of motor vehicles shall act as such agent without  fee.
  Each  such  county  clerk  shall, after deducting his fee as provided in
  paragraph two of this subdivision, and such commissioner shall remit  to
  the  tax commission all funds collected pursuant to this subdivision and
  shall  follow  such  procedures  and  keep  such  records  as  shall  be
  prescribed by the tax commission.
    (2)  Each  such  county  clerk  shall retain, from the state and local
  sales and compensating use taxes which  he  collects,  the  sum  of  one
  dollar for each of the first five thousand motor vehicles or all terrain
  vehicles  in  respect to which he has issued a certificate setting forth
  the proof required by subdivision (f) of this  section  and  subdivision
  (d)  of  section  twelve  hundred  fourteen  of this chapter during each
  annual period commencing on the first day of September and ending on the
  next succeeding thirty-first day of August and the sum  of  seventy-five
  cents  for  each  motor vehicle or all terrain vehicle in excess of five
  thousand for which he has issued such a certificate during  such  annual
  period.    Each  such county clerk shall also retain, from the state and
  local sales and compensating use taxes he collects,  the  sum  of  fifty
  cents for each snowmobile and vessel in respect to which he has issued a
  certificate  setting forth the proof required by subdivision (f) of this
  section and subdivision (d) of section twelve hundred fourteen  of  this
  chapter.  Such  fees shall be payable even though the certificate issued
  shows that no tax is due. Such fees shall belong to the  county  and  be
  paid  into the county treasury monthly on or before the tenth day of the
  month pursuant to section two hundred one of the county law. The  county
  shall  pay  all  expenses  occasioned  by the duties of the county clerk
  under this subdivision, including any expenses for hire of extra clerks.
    (h) (1) (i) No  person  shall  purchase  motor  fuel  in  this  state,
  excluding a purchase at retail, unless the tax required to be prepaid by
  subdivision  (a)  of section eleven hundred two of this article has been
  assumed by a distributor  registered  under  article  twelve-A  of  this
  chapter  in accordance with a certification under this paragraph or paid
  by such distributor, and, in each of such instances, is  passed  through
  to such purchaser. In addition to any other civil and criminal penalties
  which  may  apply,  any  person who purchases motor fuel in violation of
  this subparagraph shall be jointly and severally liable to pay  the  tax
  required  to  be  prepaid  by section eleven hundred two of this article
  with respect to such motor fuel.

    (ii) For the purpose of the proper administration of this article  and
  to  prevent  evasion of the tax on motor fuel imposed by and pursuant to
  this article, it  shall  be  presumed  that  all  motor  fuel  imported,
  manufactured or sold, received or possessed in the state is intended for
  use,  distribution,  storage or sale in the state and subject to the tax
  required to be prepaid by section eleven hundred  two  of  this  article
  until the contrary is established. It shall be further presumed that all
  motor fuel so imported, manufactured, sold, received or possessed in the
  state  by  any person, other than motor fuel delivered into the ordinary
  fuel tank connected with the engine of a means of conveyance in order to
  propel it, or in small drums or similar containers,  which  such  person
  cannot  otherwise  account  for,  is  subject  to the tax required to be
  prepaid under section eleven hundred two of this article and such person
  is responsible for such prepayment. Provided, however, a distributor  of
  motor fuel who imports, manufactures or sells and stores in the state or
  who purchases and stores motor fuel in the state on which he has prepaid
  the tax required to be prepaid pursuant to section eleven hundred two of
  this  article  shall be allowed an adjustment in arriving at the gallons
  subject to the taxes imposed by such section on account of  the  gallons
  the  distributor establishes were lost due to shrinkage, evaporation and
  handling; provided, however, such allowance shall not exceed two percent
  of the fuel stored. Provided, further, that in arriving at  the  gallons
  of  motor  fuel  subject  to  the tax required to be prepaid pursuant to
  section eleven hundred two of this article, there shall  be  allowed  an
  adjustment  on  account of gallons lost or destroyed due to an accident,
  such as fire, and at the time of such loss  or  destruction  were  being
  held or transported for sale other than at retail. The burden of proving
  that  any  motor  fuel  is  not  so  subject shall be upon the person so
  responsible for such prepayment with respect to such fuel.
    (iii) Upon each sale of motor fuel, other than a sale at  retail,  the
  seller  must  give  to the purchaser and the purchaser shall receive, at
  the time of delivery of such motor fuel, a certification containing such
  information as the tax commission shall require which  shall  include  a
  statement  to  the effect (A) if such seller is a distributor registered
  under article twelve-A of this chapter, that he has assumed the  payment
  of  or paid the tax required to be prepaid by section eleven hundred two
  of this article and, in each case, is passing through such  tax  or  (B)
  that  such  seller  is  passing through such tax which was so previously
  assumed or paid by an identified distributor  registered  under  article
  twelve-A of this chapter, and passed through to him.
    (iv)  If  the  certification  required  by  this  paragraph  has  been
  furnished to the purchaser by the seller at  delivery  and  accepted  in
  good  faith,  the  burden of proving that the tax required to be paid by
  section eleven hundred two of this article was  assumed  or  paid  by  a
  distributor  registered  as  such under article twelve-A of this chapter
  and passed through shall be solely on the seller.
    (v) Where the certification  required  under  this  paragraph  is  not
  furnished  by the seller at delivery of motor fuel, it shall be presumed
  that the tax required to be prepaid by section  eleven  hundred  two  of
  this article has not been assumed or paid by a distributor registered as
  such  under  article  twelve-A of this chapter and that the purchaser in
  such case is jointly and severally liable for the tax.
    (vi) If, due to the circumstances of delivery, it is not  possible  to
  issue  a  certification  required  under  this  paragraph at the time of
  delivery of motor fuel, the tax commission may authorize the delivery of
  the certification required under this paragraph  at  a  time  after  the
  delivery  of  the  motor fuel which is the subject of the sale under the
  limited circumstances  it  shall  prescribe  and  upon  such  terms  and

  conditions  it  shall  deem  necessary  to  ensure collection of the tax
  imposed by section eleven hundred two of this article and the motor fuel
  taxes imposed by article twelve-A of this chapter.
    (2)  (i) Except with respect to the exemptions from the prepaid tax on
  Diesel motor fuel set forth in  paragraph  two  of  subdivision  (a)  of
  section  eleven  hundred  two  of this article, no person shall purchase
  Diesel motor fuel in this state unless the prepaid tax has been  assumed
  by  a  registered  distributor of Diesel motor fuel in accordance with a
  certification under this paragraph or paid by such distributor  and,  in
  each  of such instances, except in the case of a purchase at retail, are
  passed through to such purchaser. In addition to  any  other  civil  and
  criminal  penalties  which  may  apply,  any person who purchases Diesel
  motor fuel without having received a certification from  the  seller  in
  accordance  with this paragraph shall be jointly and severally liable to
  pay the tax required to be prepaid by section eleven hundred two of this
  article with respect to such Diesel motor fuel.
    (ii) For purposes of the proper administration of this article and  to
  prevent  evasion  of  the  taxes  imposed  on  Diesel motor fuel by this
  article, it shall be presumed that all Diesel motor fuel sold,  received
  or  possessed  in  the  state  is  subject  to the taxes imposed by this
  article until the contrary is established. It shall be further  presumed
  that  any  person  so selling, receiving or possessing such Diesel motor
  fuel is responsible for payment of the excise taxes on such fuel.
    (iii) The exemption from the tax required to  be  prepaid  by  section
  eleven  hundred  two  of  this  article provided for in paragraph two of
  subdivision (a) of section eleven hundred two of this article  shall  be
  established  by  means  of an interdistributor sale certificate. If such
  exemption is applicable, such  certificate  shall  be  provided  by  the
  purchaser  to  the  seller  at  the  time of or prior to delivery of the
  Diesel motor fuel. Such certificate shall set forth the name and address
  of the purchaser, the purchaser's registration number, an affirmation by
  such purchaser that the purchaser is  registered  as  a  distributor  of
  Diesel  motor  fuel and that such registration has not been suspended or
  cancelled and shall be signed by such purchaser and by the seller.  Such
  certificate  shall be in such form and contain such other information as
  the commissioner of taxation and finance shall require. Where  a  proper
  and  complete  interdistributor  sale certificate has been furnished and
  accepted by the seller  in  good  faith,  such  certificate  under  such
  circumstance  shall relieve the seller of the burden of proving that the
  Diesel motor fuel covered by such certificate is  exempt  from  the  tax
  required  to be prepaid by section eleven hundred two of this article by
  reason of paragraph two of subdivision (a) of section eleven hundred two
  of this article. For purposes of this subparagraph, a seller  shall  not
  have  accepted  such  certificate  in  good  faith  if  the  purchaser's
  registration is invalid because it has been suspended or  cancelled,  or
  if the purchaser is not registered, and the commissioner of taxation and
  finance   has   furnished   registered   distributors  with  information
  identifying all those persons then validly registered as distributors of
  Diesel motor fuel  and  those  persons  whose  registrations  have  been
  suspended  or  cancelled.  Any  purchaser  who furnishes to his seller a
  false or fraudulent interdistributor sale certificate for the purpose of
  establishing an exemption from the tax required to be prepaid by section
  eleven hundred two of this article shall be jointly and severally liable
  for the tax imposed by such section.
    (iv) (A) Upon each sale,  other  than  a  retail  sale  at  a  filling
  station,  the  seller must give to the purchaser and the purchaser shall
  receive  at  the  time  of  delivery  of  such  Diesel  motor  fuel,   a
  certification   containing  such  information  as  the  commissioner  of

  taxation and finance shall require which, unless otherwise  provided  in
  this  paragraph,  shall  include  a statement to the effect: (i) if such
  seller is a  distributor  registered  under  article  twelve-A  of  this
  chapter, that he has assumed the payment of or paid the taxes imposed by
  this article and, in each case, is passing through such taxes; (ii) that
  such  seller  is  passing  through  such  taxes which were so previously
  assumed or paid by an identified distributor  registered  under  article
  twelve-A  of  this  chapter, and passed through to him; or (iii) if such
  seller is making a retail sale to a purchaser, that such taxes  are  not
  being  passed  through  on  the  retail  sale  of  Diesel motor fuel, in
  accordance with subparagraph (i) of this paragraph. In  the  case  of  a
  sale  of Diesel motor fuel described in paragraph two of subdivision (a)
  of section eleven hundred two of this article which is exempt  from  the
  tax   required  to  be  prepaid  by  section  eleven  hundred  two,  the
  certificate, in lieu of the  foregoing  statements,  shall  state  that,
  based   upon   good   faith   reliance  on  the  interdistributor  sales
  certificate,  such  Diesel  motor  fuel  is   being   sold   under   the
  circumstances  described  in  such  paragraph  two of subdivision (a) of
  section eleven hundred two and that the tax imposed  by  section  eleven
  hundred two of this article is not applicable.
    (B)  In  the  case  of  a sale of Diesel motor fuel subject to the tax
  required to be prepaid by section eleven hundred two of this article and
  in all cases where such tax is required to be  passed  through,  if  the
  certification  required  by  this subparagraph has been furnished to the
  purchaser at the time of delivery of such  fuel  and  accepted  in  good
  faith,  the  burden  of  proving  that the tax required to be prepaid by
  section eleven hundred two of this article was  assumed  or  paid  by  a
  distributor  registered  as  such under article twelve-A of this chapter
  and passed through shall be solely on the seller.
    (C) Where the certification required under  this  subdivision  is  not
  furnished  by  the  seller  at  the time of delivery of the Diesel motor
  fuel, it shall be presumed that  the  tax  required  to  be  prepaid  by
  section  eleven hundred two of this article is due and owing and has not
  been assumed or paid by a distributor registered as such  under  article
  twelve-A  of this chapter and that the purchaser in such case is jointly
  and severally liable for the tax.
    (D) If, due to the circumstances of delivery, it is  not  possible  to
  issue  a  certification  required  under this subdivision at the time of
  delivery of Diesel motor fuel, the commissioner of taxation and  finance
  may  authorize  the  delivery  of  the certification required under this
  subdivision at a time after the delivery of the Diesel motor fuel  which
  is  the  subject  of  the  sale under the limited circumstances he shall
  prescribe and upon such terms and conditions he shall deem necessary  to
  ensure  collection  of  the tax imposed by section eleven hundred two of
  this article and the Diesel motor fuel taxes imposed by article twelve-A
  of this chapter.
    (3) (i) For the purpose of the proper administration of  this  article
  and  to  prevent evasion of the tax hereby imposed, it shall be presumed
  that all retail sales of motor fuel or diesel motor fuel are subject  to
  the  tax  required  to be collected by subdivision (a) of section eleven
  hundred five of this article or paid by the provisions of section eleven
  hundred ten of this article until the contrary is  established,  and  it
  shall  be  presumed  that  all motor fuel or diesel motor fuel imported,
  manufactured, sold, received or possessed by any person in  this  state,
  which  such  person  cannot  otherwise  account  for as having been sold
  subject to the tax required  to  be  collected  by  subdivision  (a)  of
  section  eleven hundred five or paid by the provisions of section eleven
  hundred ten of this article, has been sold subject to the  tax  required

  to  be  collected  by  subdivision (a) of section eleven hundred five or
  paid by the provisions of section eleven hundred ten except that no such
  presumption shall apply with respect to motor fuel or diesel motor  fuel
  in  the  fuel  tank of a motor vehicle used to propel such vehicle or to
  motor fuel in small drums or similar containers. The burden  of  proving
  that  any  sale  is  not so subject shall be upon the person required to
  collect such tax and the purchaser of such fuel.
    (ii) Unless the vendor has received from the purchaser a statement  or
  certificate  in  such  form  as  the  commissioner may require, that the
  purchaser pursuant to the  provisions  of  subdivision  (a)  of  section
  eleven hundred five-A, subdivision (j) of section eleven hundred fifteen
  or  subdivision (b) of section eleven hundred sixteen of this article is
  not subject to the provisions of this  paragraph,  such  sale  shall  be
  deemed  a sale subject to the provisions of sections eleven hundred five
  and eleven hundred ten of this article notwithstanding any provision  of
  subdivision (c) of this section.
    (iii) Where any certificate or statement required under this paragraph
  has  been furnished to the vendor and accepted in good faith, the burden
  of proving that the receipt is not taxable  hereunder  shall  be  solely
  upon  the  purchaser.  The  vendor shall not be required to collect such
  taxes from purchasers who furnish such  certificates  or  statements  in
  proper form.
    (i)  The  commissioner shall, by regulation, provide for a certificate
  which must be furnished by a purchaser of a large volume of  motor  fuel
  or  diesel  motor  fuel  who  or  which  is  commonly  referred  to as a
  commercial account where  such  purchase  is  for  consumption  by  such
  purchaser  and  is not resold in order for the sales tax on such sale to
  be based on the actual receipts therefor.
    (k) (1) (i) No person shall purchase cigarettes in this  state,  other
  than  in  a purchase at retail, unless the tax required to be prepaid by
  subdivision (a) of section eleven hundred three of this article has been
  paid by an agent and passed through by such agent  and  by  a  wholesale
  dealer  or  retail  dealer,  authorized,  licensed  or  registered under
  article twenty of this chapter, in accordance with a certification under
  this paragraph or paid by such agent, wholesale dealer or retail dealer,
  and, in each of such instances, is passed through to such purchaser.  In
  addition  to any other civil and criminal penalties which may apply, any
  person who purchases cigarettes in violation of this subparagraph  shall
  be jointly and severally liable to pay the tax required to be prepaid by
  section  eleven  hundred  three  of  this  article  with respect to such
  cigarettes.
    (ii) For the purpose of the proper administration of this article  and
  to prevent evasion of the tax on sales and uses of cigarettes imposed by
  this  article  and  pursuant  to the authority of article twenty-nine of
  this chapter, it shall be presumed that all cigarettes possessed in this
  state, other than four hundred or  fewer  cigarettes  brought  into  the
  state  by, or in the possession of, any person, are intended for sale or
  use in the state and subject to  the  tax  required  to  be  prepaid  by
  section  eleven  hundred  three  of  this  article until the contrary is
  established and that such person is responsible for such prepayment.
    (iii) Upon each sale of cigarettes, other than a sale at  retail,  the
  seller  must  give  to the purchaser and the purchaser shall receive, at
  the time of delivery of such cigarettes, a certification containing such
  information as the commissioner shall  require  which  shall  include  a
  statement  to  the  effect  (A) if such seller is an agent under article
  twenty of this chapter, that such agent  has  paid  the  amount  of  tax
  required  to  be prepaid by section eleven hundred three of this article
  and is passing through such amount of tax, or (B) that  such  seller  is

  passing  through  such  amount of tax which was so previously assumed or
  paid by an agent under article twenty of this chapter identified on such
  certification, and passed through to such seller.
    (iv)  If  the  certification  required  by  this  paragraph  has  been
  furnished to the purchaser by the seller at  delivery  and  accepted  in
  good  faith  on  cigarettes  bearing a cigarette tax stamp under article
  twenty of this chapter and this article of an issue currently in effect,
  the burden of proving that the tax required to be paid by section eleven
  hundred three of this article was assumed or paid by an  agent  licensed
  as such under article twenty of this chapter and passed through shall be
  solely on the seller.
    (v)  Where  the  certification  required  under  this paragraph is not
  furnished by the seller to the purchaser at delivery of  cigarettes,  it
  shall  be  presumed  that  no  amount  of  tax required to be prepaid by
  section eleven hundred three of this article has been paid by  an  agent
  authorized  as  such  under  article twenty of this chapter and that the
  purchaser in such case is jointly  and  severally  liable  for  the  tax
  imposed by such section eleven hundred three.
    (2)  (i)  For the purpose of the proper administration of this article
  and to prevent evasion of the tax imposed under this article,  it  shall
  be  presumed  that all retail sales of cigarettes are subject to the tax
  imposed by subdivision (a) of section eleven hundred five  and  required
  to  be collected by section eleven hundred thirty-two of this article or
  required to be paid by the provisions of section eleven hundred  ten  of
  this article until the contrary is established; and it shall be presumed
  that  all  cigarettes  possessed in this state, which such person cannot
  otherwise account for as having been sold subject to the tax imposed  by
  subdivision  (a)  of  section  eleven  hundred  five  and required to be
  collected by section eleven hundred thirty-two or required to be paid by
  the provisions of section eleven hundred ten of this article, have  been
  sold  subject  to  the  tax imposed by subdivision (a) of section eleven
  hundred five and required to be  collected  by  section  eleven  hundred
  thirty-two  or  required  to be paid by the provisions of section eleven
  hundred ten, except that no such presumption shall apply with respect to
  four hundred or fewer cigarettes brought into the state by,  or  in  the
  possession of, any person. The burden of proving that any sale is not so
  subject to tax shall be upon the person required to collect such tax and
  the purchaser or user of such cigarettes.
    (ii)  Unless the vendor has received from the purchaser a statement or
  certificate, in such form as the  commissioner  may  require,  that  the
  purchaser pursuant to the provisions of paragraph six of subdivision (b)
  of  section eleven hundred sixteen of this article is not subject to the
  provisions of this paragraph, such sale shall be deemed a  sale  subject
  to the provisions of sections eleven hundred five and eleven hundred ten
  of this article notwithstanding any provision of subdivision (c) of this
  section.
    (iii) Where any certificate or statement required under this paragraph
  has  been furnished to the vendor and accepted in good faith, the burden
  of proving that the receipt is not taxable  hereunder  shall  be  solely
  upon  the  purchaser.  The  vendor shall not be required to collect such
  taxes from purchasers who furnish such  certificates  or  statements  in
  proper form.