N.Y. REL Law § 66

§ 66. License fee in lieu of all franchise, excise, income,\ncorporation and sales and compensating use taxes. Each cooperative and\nforeign corporation doing business in this state pursuant to this\nchapter shall pay annually, on or before the first day of July, to the\nstate tax commission, a fee of ten dollars, but shall be exempt from all\nother franchise, excise, income, corporation and sales and compensating\nuse taxes whatsoever. The exemption from the sales and compensating use\ntaxes provided by this section shall not apply to the taxes imposed\npursuant to section eleven hundred seven or eleven hundred eight of the\ntax law. Nothing contained in this section shall be deemed to exempt\nsuch corporations from collecting and paying over sales and compensating\nuse taxes on retail sales of tangible personal property and services\nmade by such corporations to purchasers required to pay such taxes\nimposed pursuant to article twenty-eight or authorized pursuant to the\nauthority of article twenty-nine of the tax law. Such annual fee shall\nnot be payable after January first, two thousand twenty.\n