However, to prevent the multiple application of the tax imposed by this section, gross receipts shall not include the receipts from any sale for resale to a purchaser which is an oil company subject to tax under this section. It shall be presumed that no receipts are receipts from a sale for resale to such purchaser unless such purchaser furnishes the oil company with a resale certificate in such form and under such terms and conditions as the tax commission may prescribe and such certificate is accepted in good faith by such oil company. In addition, it shall be presumed that no receipts are receipts received by reason of any sale of fuel oil (excluding diesel motor fuel) or liquified or liquifiable gases (except when sold in containers of less than one hundred pounds) used for residential purposes unless the purchaser furnishes the oil company with a residential use certificate, in such form, at such times and under such terms and conditions as the tax commission may prescribe, and such certificate is accepted in good faith by such oil company. Provided, however, where a purchaser is a consumer of such fuel oil or liquified or liquifiable gases, such purchaser shall not be required to furnish such certificate and the oil company making such sale shall be required to maintain records of such transactions in such form and manner as the tax commission may prescribe. In order to assist the purchaser from an oil company in completing its residential use certificate, the tax commission may require such other purchasers of petroleum as it deems necessary to furnish their suppliers with residential use certificates.
N.Y. Tax Law § 182-A