N.Y. General City Law § 25-cc

§ 25-cc. Construction. Nothing contained in this article shall be\nconstrued as reducing the amount of a receipt for sales tax purposes\nunder any of the sales taxes imposed or authorized by article\ntwenty-eight or twenty-nine of the tax law; or as reducing the gross\nreceipts, the gross income or the gross operating income subject to tax\npursuant to section one hundred eighty-six or one hundred eighty-six-a\nof the tax law or authorized to be subjected to tax by section twelve\nhundred one of the tax law. The burden of establishing initial and\ncontinuing eligibility to claim the benefits of this article shall rest\nwith the party claiming such benefits.\n