N.Y. Tax Law § 1282

§ 1282. Presumption of taxability. For the purpose of the proper\nadministration of this article and to prevent evasion of the tax imposed\nby this article, it shall be presumed that every taxicab trip and every\nHAIL vehicle trip that originates in the city is subject to the tax\nimposed by this article. This presumption shall prevail until the\ncontrary is proven, and the burden of proving the contrary shall be on\nthe person liable for tax.\n