N.Y. Tax Law § 471-D
If a person shall receive any tobacco products, upon which tobacco products this state was without power to impose the taxes under this article, and such person shall thereafter possess such tobacco products for sale or use any such tobacco products in such manner and under such circumstances as may subject the same to the taxing power of this state with respect to such possession for sale or use, such person shall be liable for the tax imposed by section four hundred seventy-one-b or four hundred seventy-one-c of this article, as the case may be with respect to such sale or use, and shall make the same reports and returns, pay the same taxes and be subject to all other provisions of this article relating to distributors, except that such a person shall not be subject to the provisions of sections four hundred seventy-two and four hundred eighty of this article if such person does not offer tobacco products for sale.
N.Y. Tax Law § 471-D