N.Y. Gen. Bus. Law § 386

§ 386. Fees. 1. Every manufacturer of new or used bedding and each\nrepairer-renovator or rebuilder of bedding shall pay a registration fee\nof one hundred fifty dollars to the department of state.\n 2. Every person engaged in the sale of used bedding shall pay a\nregistration fee of one hundred dollars to the department of state.\n