Tax Law, §§ 4, 171, 471(1), 471-a, 473, 475 and 476
Accordingly, no dealer other than a licensed cigarette agent and the aforementioned persons and entities may sell or purchase for resale, in New York State, cigarettes upon which the cigarette tax has not been prepaid and precollected, and the terms seller and purchaser for resale, or the like, as used hereafter in this Part shall be read with such understanding. Moreover, nothing in this Part shall be construed as authorizing the sale or purchase of cigarettes upon which the seller has not prepaid and precollected the cigarette tax for any purpose other than for the proper administration of the exemptions from the cigarette tax imposed pursuant to article 20 of the Tax Law.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 76.1