2006 New York Code - 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.