N.Y. TAX Law § 1166

§ 1166. Transitional provisions. With respect to the tax imposed under\nsection eleven hundred sixty of this article effective June first,\nnineteen hundred ninety, the provisions of subdivision (a) of section\neleven hundred six of this chapter shall apply, except that for the\npurposes of this section, all references in said subdivision (a) of such\nsection eleven hundred six to August first, nineteen hundred sixty-five,\nshall be read as referring to the effective date of such section eleven\nhundred sixty, and all references in said subdivision (a) of such\nsection eleven hundred six to April first, nineteen hundred sixty-five\nshall be read as referring to the date four months prior to the\neffective date of such section eleven hundred sixty. Nothing herein\ncontained shall be deemed to change the taxable status of any sale or\nuse which occurred prior to such effective date, and provided further\nthat the reference in subdivision one of section eleven hundred eighteen\nof this chapter to August first, nineteen hundred sixty-five, shall be\nread as referring to the effective date of section eleven hundred sixty\nof this article.\n