§ 25-cc. Construction. Nothing contained in this article shall be
construed as reducing the amount of a receipt for sales tax purposes
under any of the sales taxes imposed or authorized by article
twenty-eight or twenty-nine of the tax law; or as reducing the gross
receipts, the gross income or the gross operating income subject to tax
pursuant to section one hundred eighty-six or one hundred eighty-six-a
of the tax law or authorized to be subjected to tax by section twelve
hundred one of the tax law. The burden of establishing initial and
continuing eligibility to claim the benefits of this article shall rest
with the party claiming such benefits.