N.Y. General City Law § 25-u

§ 25-u. 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-a of the tax law or\nauthorized to be subjected to tax by section twelve hundred one of the\ntax law. The burden of establishing eligibility to claim the benefits of\nthis article shall rest with the party claiming such benefits.\n