2006 New York Code - License Fee In Lieu Of All Franchise, Excise, Income, Corporation And Sales And Compensating Use Taxes.

 
    § 66. License   fee   in   lieu  of  all  franchise,  excise,  income,
  corporation and sales and compensating use taxes. Each  cooperative  and
  foreign  corporation  doing  business  in  this  state  pursuant to this
  chapter shall pay annually, on or before the first day of July,  to  the
  state tax commission, a fee of ten dollars, but shall be exempt from all
  other  franchise, excise, income, corporation and sales and compensating
  use taxes whatsoever. The exemption from the sales and compensating  use
  taxes  provided  by  this  section  shall not apply to the taxes imposed
  pursuant to section eleven hundred seven or eleven hundred eight of  the
  tax  law.  Nothing  contained  in this section shall be deemed to exempt
  such corporations from collecting and paying over sales and compensating
  use taxes on retail sales of tangible  personal  property  and  services
  made  by  such  corporations  to  purchasers  required to pay such taxes
  imposed pursuant to article twenty-eight or authorized pursuant  to  the
  authority of article twenty-nine of the tax law.