Sec. 87.1. Sales exceptions

Tax Law, §§ 484(d), 486(a)

(a) The provisions of article 20-A of the Tax Law and the provisions herein shall not be applicable to any sale as to which the tax imposed by section 471 of such law is not applicable, nor to a sale of cigarettes to the New York State Department of Correctional Services for sale to or use by inmates in institutions under the jurisdiction of such department.

(b) Additionally, the provisions of article 20-A of the Tax Law and the provisions herein shall not apply to any sale made as an isolated transaction which is not in the usual course of business, nor where cigarettes are advertised, offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court.