Tax Law, §§ 471-a, 475 and 1814
Where a use of cigarettes involves more than 400 cigarettes brought into the State on, or in the possession of, any person, all such cigarettes are subject to tax. Furthermore, where cigarettes are brought into the State other than on, or in the possession of, the user of such cigarettes (e.g., cigarettes delivered into the State by mail) all such cigarettes are taxable.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 74.5