N.Y. Comp. Codes R. & Regs. Tit. 20 § 544.1 - General

(1) This Part summarizes the principal provisions of the State and local sales and compensating use taxes pertaining to the purchase, sale and installation of mobile homes and factory manufactured homes.
(2) Except as otherwise provided herein, the provisions of this Part are not meant to supersede any tax imposed or exemption allowed by article 28 or pursuant to the authority of article 29 of the Tax Law or those provisions of the sales and use taxes more particularly described in other parts of this Title.


N.Y. Comp. Codes R. & Regs. Tit. 20 § 544.1

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