New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 561 - Motor Fuel
Section 561.8 - Use tax

Tax Law, § 1110

Every person who imports, causes to be imported, produces, refines, manufacturers or compounds motor fuel within the State and every purchaser of motor fuel for resale within the State or for immediate export out-of-state for sale must pay use tax upon such motor fuel if the fuel is used by them within the State. The use tax will be based upon the consideration paid for the motor fuel, exclusive of the prepaid sales tax, the State motor fuel tax imposed by article 12-A and, where applicable, the New York city tax on leaded gasoline. In the case of the distributor who produces, refines, manufactures or compounds motor fuel and then uses it, the use tax will be based upon the price at which such distributor offers motor fuel for sale, exclusive of the prepaid sales tax, the State motor fuel tax imposed by article 12-A and, where applicable, the New York City tax on leaded gasoline.