Section 25-X. Construction

Nothing  contained  in  this  article  shall be
  construed as reducing the amount of a receipt  for  sales  tax  purposes
  under   any  of  the  sales  taxes  imposed  or  authorized  by  article
  twenty-eight or twenty-nine of the tax law; or  as  reducing  the  gross
  receipts,  the gross income or the gross operating income subject to tax
  pursuant  to  section  one  hundred  eighty-six-a  of  the  tax  law  or
  authorized  to  be subjected to tax by section twelve hundred one of the
  tax law. The burden of establishing eligibility to claim the benefits of
  this article shall rest with party claiming such benefits.