§ 1111. Special rules for computing receipts and consideration. (a)\nThe retail sales tax imposed under subdivision (a) of section eleven\nhundred five of this part and the compensating use tax imposed under\nsection eleven hundred ten of this part, when computed in respect to\ntangible personal property wherever manufactured, processed or assembled\nand used by such manufacturer, processor or assembler in the regular\ncourse of business within this state, shall be based on the price at\nwhich items of the same kind of tangible personal property are offered\nfor sale by him, except to the extent otherwise provided in this section\nor section eleven hundred ten of this part.\n (b) Tangible personal property, which has been purchased by a resident\nof New York state outside of this state for use outside of this state\nand subsequently becomes subject to the compensating use tax imposed\nunder this article, shall be taxed on the basis of the purchase price of\nsuch property, provided, however:\n (1) That where a taxpayer affirmatively shows that the property was\nused outside such state by him for more than six months prior to its use\nwithin this state, such property shall be taxed on the basis of current\nmarket value of the property at the time of its first use within this\nstate. The value of such property, for compensating use tax purposes,\nmay not exceed its cost.\n (2) That the compensating use tax on such tangible personal property\nbrought into this state (other than for complete consumption or for\nincorporation into real property located in this state) and used in the\nperformance of a contract or sub-contract within this state by a\npurchaser or user for a period of less than six months may be based, at\nthe option of the taxpayer, on the fair rental value of such property\nfor the period of use within this state.\n (c) For the amount and timing of tax in respect to property leased, or\nsold under a contract deferring payments, see section eleven hundred\nthirty-two. For the amount and timing of tax in respect to certain\nleased property, see subdivision (i) of this section.\n (d) The commissioner is authorized and empowered to prescribe and,\nfrom time to time, to amend schedules of the amount of tax to be\ncollected upon each gallon of motor fuel and diesel motor fuel sold at\nretail and upon each gallon of such fuel subject to the tax required to\nbe prepaid pursuant to section eleven hundred two of this article or\nupon each package of cigarettes sold at retail and upon each package of\ncigarettes subject to the tax required to be prepaid under section\neleven hundred three of this article, as the commissioner shall\ndetermine is approximately equal to the average rate otherwise\napplicable, considering the regional average retail sales prices of such\nfuel, the amount of the prepaid tax per package of cigarettes in\naccordance with subdivision (j) of this section and, in the case of a\nsale at retail, the ordinary price ranges for such fuel and cigarettes,\nin lieu of the regular schedule based on total receipts. Such rates\nshall be uniform in each county but may vary as between counties,\ndepending on the general price ranges in effect in each county, but\ncounties wholly within a city shall have a uniform rate. If a political\nsubdivision of a county imposes a retail sales and use tax, separate\nrates may be prescribed for it. Such schedules with reference to the tax\nrequired to be prepaid on motor fuel and diesel motor fuel pursuant to\nsection eleven hundred two of this article or the tax required to be\nprepaid on cigarettes under section eleven hundred three of this article\nmay fix the rate per gallon or per package of cigarettes in multiples of\none-tenth of one cent, depending, in the case of such fuel, on the\nregional average retail sales prices where such fuel is, as the case may\nbe, imported, manufactured, sold or used. Such schedules with reference\nto such fuel or cigarettes sold at retai
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