§ 25-x. 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-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 eligibility to claim the benefits of
this article shall rest with party claiming such benefits.