New York Laws
Sub Part B - Taxes Administered by State Tax Commission
1217 - General Transitional Provisions.

(b) In applying the provisions of section eleven hundred nineteen with
respect to pre-existing lump sum or unit price construction contracts to
a tax on retail sales of tangible personal property or a compensating
use tax imposed pursuant to the authority of section twelve hundred ten
or twelve hundred eleven, all references in said section to the date of
the enactment of article twenty-eight or the enactment of a law
increasing the rate of tax imposed under said article shall be read as
referring to the date of the enactment of the local law, ordinance or
resolution imposing such local tax or increasing the rate thereof.

Structure New York Laws