N.Y. TAX Law § 1254

§ 1254. Duty to collect taxes. (a) Every person required to collect\ntax, as defined in section eleven hundred thirty-one, who is required to\ncollect any state tax imposed under sections eleven hundred five, eleven\nhundred six or eleven hundred ten, shall at the same time collect any\napplicable tax imposed by a city, county or school district under the\nauthority of sections twelve hundred ten, twelve hundred eleven, twelve\nhundred twelve or twelve hundred twelve-A, and where the state tax is a\nretail sales tax, shall also collect any compensating use tax which may\nbe applicable as provided in sections twelve hundred thirteen or twelve\nhundred fourteen.\n (b) Where the state of New York, any of its agencies,\ninstrumentalities, public corporations (including a public corporation\ncreated pursuant to agreement or compact with another state or Canada)\nor political subdivisions sells services or property of a kind\nordinarily sold by private persons it shall be considered a vendor for\npurposes of the taxes imposed under the authority of sections twelve\nhundred ten, twelve hundred eleven, twelve hundred twelve and twelve\nhundred twelve-A and shall be required to collect the taxes imposed by\ncities, counties and school districts under the authority of such\nsections.\n