N.Y. Tax Law § 285

§ 285. Special provision as to imposition of tax on certain motor\nfuel. If a person, firm, association or corporation shall receive any\nmotor fuel in such form and under such circumstances as shall preclude\nthe collection of such tax from a distributor by reason of the\nconstitution and laws of the United States, and shall thereafter sell\nany such fuel in such manner and under such circumstances as may subject\nthe fuel sold to the taxing power of this state, such person, firm,\nassociation or corporation shall be considered a distributor, with\nrespect to such sale, and shall make the same reports, pay the same\ntaxes and be subject to all other provisions of this article relating to\ndistributors.\n